C.R.S. § 39-22-600.3 — Definitions

As used in this part 6, unless the context otherwise requires: (1) Frivolous return means a return filed by any person that purports to be a return of the tax imposed by this article 22 but that: (a) Does not contain information on which the substantial correctness of the return may be judged; or (b) Contains information that on its face indicates that the return is substantially incorrect; and (c) The conduct described in either subsection (1)(a) or (1)(b) of this section is due to either: (I) A position that is frivolous; or (II) A desire, which appears on the purported return, to delay or impede the administration of state income tax laws. Source: L. 2025: Entire section added with relocations, (SB 25-275), ch. 377, p. 2104, § 315, effective August 6. Editor's note: This section is similar to former § 39-22-603.5 (1) as it existed prior to 2025.