Form, place, and date of filing return - extension - electronic filing

# (1)

All returns required by this article shall be made as nearly as practicable in the same form as the corresponding form of income tax return required by the United States.

# (2)

# (a)

Except as provided in subsection (2)(b) of this section, all returns required by section 39-22-601 must be filed in the office of the executive director on or before the fifteenth day of the fourth month following the close of the taxable year.

# (b)

For taxable years beginning on and after January 1, 2024, every C corporation subject to taxation under this article 22 shall file the return required by section 39-22-601 (2) in the office of the executive director on or before the fifteenth day of the fifth month following the close of the taxable year.

# (c)

The executive director may grant a reasonable extension of time for filing returns and for paying the tax pursuant to rules prescribed by the executive director.

# (3)

Residents who are traveling or temporarily residing outside the United States at the time provided in subsection (2) of this section shall be allowed an automatic extension to and including the fifteenth day of the sixth month following the close of the taxable year in which to file returns.

# (4)

Notwithstanding subsection (2) of this section, if the time for electronic filing of a federal income tax return pursuant to the internal revenue code is changed to a date later than the date specified in subsection (2) of this section, the executive director may adopt a rule changing the time for electronic filing of a return required by this article to the same date. Source: L. 64: R&RE, p. 794, § 1. C.R.S. 1963: § 138-1-72. L. 71: p. 1256, § 1. L. 89: (2) amended, p. 1502, § 7, effective July 1, 1990. L. 2003: (4) added, p. 752, § 1, effective March 25. L. 2023: (2) amended, (HB 23-1277), ch. 290, p. 1753, § 3, effective August 7.