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(1) (a) It is the duty of every person, firm, or corporation liable to the state of Colorado for any tax or charge administered pursuant to this article 21 to keep and preserve for a period of three years such books, accounts, and records as may be necessary to determine the amount of liability.
(b) It is the duty of every person, firm, or corporation liable to the state of Colorado for any tax imposed on income or gifts or a report in connection therewith to keep and preserve for a period of four years following the due date of the return or the payment of said tax such books, accounts, and records as may be necessary to determine the amount of such tax liability.
(c) All such books, accounts, and records shall be open for examination at any time by the executive director of the department of revenue or his duly authorized agents.
(2) In the case of a person, firm, or corporation which does not keep the necessary books, accounts, and records within the state, it shall be sufficient if such person, firm, or corporation produces within this state such books, accounts, records, or such information as shall be reasonably required by the executive director of the department of revenue for examination by him or, an agent duly authorized by him or, in lieu thereof, if said books, accounts, and records are open for inspection, by an agent authorized by the executive director at the place where such books, accounts, and records are kept.
(3) All reports and returns of taxes received by the department, other than income tax returns, covered by this article shall be preserved for three years and thereafter until the executive director of the department of revenue orders them to be destroyed. Income tax returns received by the department of revenue shall be preserved for four years and thereafter until the executive director orders them to be destroyed.
(4) (a) Except in accordance with judicial order or as otherwise provided by law, the executive director of the department of revenue and his agents, clerks, and employees shall not divulge or make known in any way any information obtained from any investigation conducted by the department or its agents or disclosed in any document, report, or return filed in connection with any of the taxes covered by this article. The officials charged with the custody of such documents, reports, investigations, and returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the executive director in an action or proceeding under the provisions of any such taxing statutes to which the department is a party or on behalf of any party to any action or proceeding under the provisions of such taxing statutes when the report of facts shown thereby is directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said reports or of the facts shown thereby as are pertinent to the action or proceeding and no more.
(b) (I) This section does not prohibit the delivery to a person or his or her duly authorized representative of a copy of any return or report filed in connection with his or her tax. The copy may be certified by the executive director of the department of revenue or the head of a group, division, or subordinate department, as appointed by the executive director in accordance with article 35 of title 24, C.R.S., and when so certified is evidence equally with and in like manner as the originals and may be used by a court as evidence of the contents of the originals.
(II) An individual or his or her duly authorized representative may also request proof of return filing for particular tax years. Following request and payment of the applicable fee, the department shall provide proof of return filing for a period for which the taxpayer has filed a return and requested proof of return filing. The department shall include in the proof of filing:
(A) The individual's name;
(B) The individual's address as shown on the most recently filed return;
(C) The dates of the tax periods of the requested returns; and
(D) A statement as to whether the most recently filed return was filed as a resident of Colorado, or, if a part-year resident, the date the individual acquired or abandoned residency.
(III) The department shall promulgate a rule establishing and charging a fee for the issuance of proof of return filing. To be valid, the charge must be based on the actual cost of issuing the proof of return filing.
(c) It is unlawful for any members of the department of revenue and any deputy, agent, clerk, or other officer or employee engaged in any administration which is governed by this article to engage in the business or profession of tax accounting or to accept employment, with or without consideration, from any person, firm, or corporation for the purpose, directly or indirectly, of preparing tax returns or reports required by the laws of the state of Colorado, by any other state, or by the United States government or to accept any employment for the purpose of advising, preparing material or data, or the auditing of books or records to be used in an effort to defeat or cancel any tax or part thereof that has been assessed by the state of Colorado, any other state, or by the United States government.
(d) The executive director and any agent, clerk, or employee of the department may:
(I) Disclose the name of a tax return preparer to the state board of accountancy in accordance with section 39-22-621 (2)(g.5) under the circumstances described in that section; and
(II) Disclose to a tax return preparer who is potentially subject to a penalty under section 39-22-621 (2)(g.5) the taxpayer name, account number, alleged understatement of liability, and applicable laws pertaining to the understatement giving rise to the potential imposition of the penalty.
(5) Nothing in this section shall be construed to prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection of returns by the attorney general or other legal representatives of the state. Nothing in this section shall be construed to prohibit the release of information for the periodic publication of gasoline gallonage reports based on reports and returns filed under the gasoline tax or special fuel tax statutes and containing summaries of the quantities of liquid fuel marketed in Colorado, specifying the suppliers, distributors, and consumers of such gasoline or special fuel, and other information relating to gasoline tax or special fuel tax.
(6) Except as otherwise provided in this section, any person who violates any provision of subsection (4) of this section is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars, and, if the offender is an officer or employee of the state, he or she shall be dismissed from office.
(7) Notwithstanding the provisions of this section, the executive director of the department of revenue shall supply any county assessor of the state of Colorado or his representative with information relating to ad valorem tax assessments or valuation of property within his county and, in his discretion, may permit the commissioner of internal revenue of the United States, or the proper official of any state imposing a similar tax, or the authorized representative of either to inspect the reports and returns of taxes covered by this article.
(8) Notwithstanding the provisions of this section, the executive director of the department of revenue may provide the division of unemployment insurance with any information obtained pursuant to this section and, in connection therewith, may enter into an agreement with the division of unemployment insurance providing for payment of the costs incurred in connection with supplying the information and providing for periodic updating of the information supplied. Information thus supplied to the division of unemployment insurance is subject to the rules of confidentiality set forth in section 8-72-107 (1), C.R.S., to the same extent as information supplied by employers to the division of unemployment insurance.
(9) Notwithstanding the provisions of this section, the executive director of the department of revenue shall provide the department of human services with any information obtained pursuant to this section which is necessary to implement the procedure to offset state income tax refunds against past-due child support pursuant to section 26-13-111, C.R.S., and section 39-21-108.
(10) Notwithstanding the provisions of this section, the executive director of the department of revenue shall supply any county assessor of the state of Colorado or his representative with information obtained through audit of reports and returns covered by this article dealing with such taxpayers' ability to pay or to properly accrue any ad valorem tax collected by such county assessor.
(11) Repealed.
(12) (a) Notwithstanding any provision of this section to the contrary, on and after October 1, 2002, for the purpose of enabling the state treasurer to make income tax refunds pursuant to the Revised Uniform Unclaimed Property Act, article 13 of title 38, the department shall supply the state treasurer with information as required by section 39-21-108 (5).
(b) Repealed.
(13) Notwithstanding the provisions of this section, the executive director shall provide the aeronautics division created in section 43-10-103, C.R.S., with information obtained from an audit of or disclosed in any document, report, or return filed in connection with any of the taxes collected pursuant to sections 39-26-104, 39-26-715 (1)(a)(I), 39-26-202, 39-27-102, and 39-27-112 on gasoline or fuel used in aviation. The department shall only release information regarding the portion of said tax revenues that will be credited to the aviation fund created in section 43-10-109, C.R.S. Any information provided to the division pursuant to this subsection (13) shall remain confidential, and all employees of the division shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section.
(14) Notwithstanding the provisions of this section, the executive director of the department of revenue shall supply the state court administrator with taxpayer names, addresses, year of birth, if available, and other identifying information obtained pursuant to this section for the purpose of compiling the master juror list pursuant to section 13-71-107 (1), C.R.S. Those persons who receive taxpayer information under this subsection (14) shall be subject to the provisions of this section, including limitations in subsection (4) of this section and penalties in subsection (6) of this section regarding disclosure of taxpayer information.
(15) and (16) Repealed.
(17) Notwithstanding any other provision of this section, the executive director may require that such detailed information regarding a claim for a credit for the donation of a conservation easement in gross pursuant to section 39-22-522 and any appraisal submitted in support of the credit claimed be given to the division of conservation in the department of regulatory agencies and the conservation easement oversight commission created pursuant to section 12-15-103 as the executive director determines is necessary in the performance of the department's functions relating to the credit. The executive director may provide copies of any appraisal and may file a complaint regarding any appraisal as authorized pursuant to section 39-22-522 (3.3). Notwithstanding part 2 of article 72 of title 24, in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or appraisal required in accordance with this subsection (17).
(17.5) (a) Notwithstanding the provisions of this section, the executive director may provide such detailed information pertinent to a claim for a credit for the donation of a conservation easement pursuant to section 39-22-522 to taxpayers, including donors and transferees, with cases involving common or related issues of fact or law. The executive director or the executive director's duly authorized agents may also provide such information to the parties to a consolidated administrative hearing pursuant to section 39-22-522.5 (5)(a) as necessary and appropriate for the efficient and fair resolution of disputes.
(b) Persons who receive taxpayer information pursuant to paragraph (a) of this subsection (17.5) shall be subject to the provisions of this section, including the limitations in subsection (4) of this section and the penalties in subsection (6) of this section regarding disclosure of taxpayer information.
(17.7) (a) Notwithstanding any other provision of this section, the executive director may require that such detailed information regarding a claim for a credit for the approved environmental remediation of contaminated property pursuant to section 39-22-526 and any documentation submitted in support of the credit claimed be given to the department of public health and environment as the executive director determines is necessary in the performance of the department's functions relating to the credit. Notwithstanding the provisions of part 2 of article 72 of title 24, C.R.S., in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or documentation required in accordance with the provisions of this subsection (17.7).
(b) Notwithstanding the provisions of this section, the executive director may provide such detailed information pertinent to a claim for a credit for the approved environmental remediation of contaminated property pursuant to section 39-22-526 to taxpayers, including transferees, with cases involving common or related issues of fact or law. Persons who receive taxpayer information pursuant to the provision of this subsection (17.7) shall be subject to the provisions of this section, including the limitations in subsection (4) of this section and the penalties in subsection (6) of this section regarding disclosure of taxpayer information.
(18) Notwithstanding the provisions of this section, the executive director may provide to the department of local affairs information obtained pursuant to this section that is necessary to verify the information submitted to the department of local affairs pursuant to section 39-29-110 (1)(d)(I)(B) and that is sufficient to allow the department of local affairs to efficiently distribute moneys as required by section 39-29-110 (1)(c). The department shall not release any information to the department of local affairs that is not needed to verify information or distribute moneys. With the exception of taxpayer contact information, any information provided to the department of local affairs pursuant to this subsection (18) shall remain confidential, and all persons within the department of local affairs shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section.
(19) Notwithstanding the provisions of this section, the executive director shall publish the lists of wholesalers as specified in section 39-28-115 and distributors as specified in section 39-28.5-112.
(20) Notwithstanding the provisions of this section, the executive director shall provide the Colorado office of economic development with information as required pursuant to section 24-48.5-112 (2)(d), C.R.S.
(21) Notwithstanding the provisions of this section, the executive director of the department of revenue shall provide information to other state agencies as required pursuant to section 39-21-108 (3).
(22) Notwithstanding the provisions of this section, the executive director shall supply the Colorado office of economic development with information relating to the actual amount of any enterprise zone tax credit claimed pursuant to article 30 of this title or any CHIPS zone tax credit claimed pursuant to article 36 of this title 39 as well as information submitted to and aggregated by the department pursuant to section 39-36-106 (1) and (3) regarding such income tax credits. Any information provided to the office pursuant to this subsection (22) shall remain confidential, and all office employees shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section. Nothing in this subsection (22) shall prevent the office from making aggregated data regarding enterprise zone and CHIPS zone tax credits available.
(23) Notwithstanding the provisions of this section:
(a) The executive director may provide such detailed taxpayer information pertinent to a claim for an income tax credit for the approved rehabilitation of a historic structure pursuant to section 39-22-514.5 to taxpayers, including owners and transferees, with cases involving common or related issues of fact or law. With the exception of taxpayer contact information, any information provided pursuant to this subsection (23) must remain confidential, and all persons are subject to the limitations specified in subsection (4) of this section and the penalties specified in subsection (6) of this section.
(b) The executive director may require that such detailed taxpayer information pertinent to a claim for an income tax credit for the approved rehabilitation of a historic structure pursuant to section 39-22-514.5 and any documentation in support of the credit claimed be given to the Colorado office of economic development and the state historical society of Colorado as the executive director determines is necessary in the performance of the department's functions relating to the credit. In resolving disputes regarding the credit, the executive director may disclose such detailed taxpayer information and consult with the Colorado office of economic development and the state historical society of Colorado. Notwithstanding part 2 of article 72 of title 24, C.R.S., in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or documentation required in accordance with this subsection (23).
(24) Notwithstanding any other provision of this section, the executive director, after receiving from the property tax administrator a list of individuals who are either claiming the property tax exemptions for qualifying seniors and qualifying veterans with a disability allowed under part 2 of article 3 of this title 39 or applying for the qualified-senior primary residence real property classification for the property described in section 39-1-104.6, shall provide to the property tax administrator information pertaining to the listed individuals, including their names, social security numbers, marital and income tax filing status, and residency status, needed by the administrator to verify that the exemption or classification is allowed only to applicants who satisfy legal requirements for claiming it. The administrator and the administrator's agents, clerks, and employees shall keep all information received from the executive director confidential, and any individual who fails to do so is guilty of a misdemeanor and subject to punishment as specified in subsection
(6) of this section.
(25) Notwithstanding the confidentiality requirements in this section, the executive director shall provide the information authorized by the taxpayer to be collected pursuant to section 39-22-5202 (1) to the Colorado health benefit exchange created in article 22 of title 10 and may share the information with the department of health care policy and financing to facilitate assessment of potential eligibility for and enrollment in a health care coverage affordability program through the Colorado affordable health care coverage easy enrollment program created in section 10-22-113. Any information provided to the Colorado health benefit exchange or the department of health care policy and financing pursuant to this subsection (25) remains confidential, and the board of directors and all officers, agents, clerks, and employees of the Colorado health benefit exchange and the executive director and all agents, clerks, and employees of the department of health care policy and financing are subject to the limitations set forth in subsection (4) of this section and the penalties in subsection (6) of this section.
(26) Notwithstanding the provisions of this section, the executive director shall provide the information disclosed in any document, report, or return filed in connection with the prepaid wireless 911 charge imposed by section 29-11-102.5 to the public utilities commission created in section 40-2-101 or a governing body as defined in section 29-11-101 (16). Any information provided to the public utilities commission or governing body, pursuant to this subsection (26) shall remain confidential, and all agents, clerks, and employees of the commission or governing body and the department shall be subject to the limitations set forth in subsection
(4) of this section and the penalties contained in subsection (6) of this section.
(27) Notwithstanding the confidentiality requirements in this section, the executive director shall share with the department of public health and environment pertinent information necessary to determine the amount of state sales tax retained by a qualifying retailer as allowed in section 39-26-105 (1.3). Any information provided to the department of public health and environment pursuant to this subsection (27) remains confidential, and all agents, clerks, and employees of the department of public health and environment are subject to the limitations set forth in subsection (4) of this section and the penalties in subsection (6) of this section.
(28) Repealed.
(29) Notwithstanding the provisions of this section, when conducting an assessment pursuant to section 39-27-105 (3) of a distributor of gasoline or special fuels who fails or refuses to make and file the sworn statement and pay the tax due for any calendar month or who makes and files any incorrect or fraudulent statement or return for any calendar month as required by part 1 of article 27 of this title 39, the executive director may provide detailed information pertinent to an assessment made pursuant to section 39-27-105 (3), including information from a report filed pursuant to section 39-27-105 (1), to taxpayers with cases involving common or related issues of fact or law. Persons who receive taxpayer information pursuant to this subsection (29) are subject to the provisions of this section, including the limitations in subsection (4) of this section and the penalties in subsection (6) of this section regarding disclosure of taxpayer information.
(30) Notwithstanding the provisions of this section:
(a) The executive director may provide such detailed taxpayer information pertinent to a claim for an income tax credit for the donation of a perpetual conservation easement in gross pursuant to section 39-22-522 to taxpayers, including owners and transferees, with cases involving common or related issues of fact or law. With the exception of taxpayer contact information, any information provided pursuant to this subsection (30) must remain confidential, and all persons are subject to the limitations specified in subsection (4) of this section and the penalties specified in subsection (6) of this section.
(b) The executive director may require that such detailed taxpayer information pertinent to a claim for an income tax credit for the donation of a perpetual conservation easement pursuant to section 39-22-522 and any documentation in support of the credit claimed be given to the division of conservation as the executive director determines is necessary in the performance of the department's functions relating to the credit. In resolving disputes regarding the credit, the executive director may disclose such detailed taxpayer information and consult with the division of conservation. Notwithstanding part 2 of article 72 of title 24, in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or documentation required in accordance with this subsection (30).
(31) (a) Notwithstanding the provisions of this section, in order for call center support to be provided as it relates to the refund of excess state revenues from all sources set forth in section 39-22-2004, the executive director may supply the department of personnel or a third-party vendor contracted to provide the call center services with information necessary for support to be facilitated and provided to taxpayers. Any information provided to the department of personnel or a third-party vendor contracted to provide the call center services pursuant to this subsection (31)(a) remains confidential, and all persons within the department of personnel or employees of a third-party vendor are subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section.
(b) This subsection (31) is repealed, effective July 1, 2027.
(32) Notwithstanding the confidentiality requirements in this section, the executive director shall provide the state auditor with the information described in section 39-29-112 (8)(b).
(33) Notwithstanding the confidentiality requirements in this section, the executive director may provide the Colorado office of new Americans, created in section 8-3.7-103, and a third-party administrator, as defined in section 8-73-116
(1)(e), with any information obtained pursuant to this section and, in connection with providing the information, may enter into an agreement with the Colorado office of new Americans or the department of labor and employment that provides for the payment of the costs incurred in connection with supplying the information and providing for the periodic updating of the information supplied. Any information provided to the Colorado office of new Americans or a third-party administrator pursuant to this subsection (33) is confidential, and all employees of either the Colorado office of new Americans or a third-party administrator are subject to the limitations set forth in subsection (4) of this section and the penalties specified in subsection (6) of this section.
(34) Notwithstanding this section, the executive director of the department of revenue may provide the division of family and medical leave insurance, created in section 8-13.3-508 (1), with information obtained pursuant to this section and may enter into an agreement with the division of family and medical leave insurance providing for payment of the costs incurred in connection with supplying the information and providing for periodic updating of the information supplied. Information supplied to the division of family and medical leave insurance pursuant to this subsection (34) is subject to the rules of confidentiality set forth in section 8-13.3-516 (5) to the same extent as information supplied by an individual or employer to the division of family and medical leave insurance. All employees of the division of family and medical leave insurance are subject to the limitations set forth in subsection (4) of this section and the penalties specified in subsection (6) of this section.
(35) Notwithstanding the confidentiality requirements in this section, the executive director has the authority to share taxpayer information as necessary pursuant to sections 29-2-208 and 29-2-213 to 29-21-215.
(36) (a) Notwithstanding any other provision of this section, on or before July 1, 2025, and on or before every July 1 thereafter, if requested, the executive director of the department of revenue shall provide the department of early childhood, the department of health care policy and financing, the department of human services, the department of local affairs, the department of corrections, the department of labor and employment, the behavioral health administration, the department of higher education, and the department of public health and environment information for each resident individual who claimed the credit allowed by section 39-22-123.5, the credit allowed by section 39-22-129, or both credits, for the 2024 income tax year or any subsequent tax year for the purpose of benefit outreach by the requesting department, including sharing information about how to enroll, the information necessary to enroll, and, when possible, assisting with the application process. Information shall include name, address, and, when available, email address and phone number. When possible, the executive director of the department of revenue shall provide additional information that may assist with determining eligibility for the benefits administered by the respective department.
(b) The information that the executive director is required to provide pursuant to this subsection (36) is subject to any limitations imposed pursuant to section 6103 of the federal Internal Revenue Code of 1986, as amended. The requesting agency shall secure the information as required by this subsection (36) and shall use the information for the purposes described in subsection (36)(a) of this section.
(c) Any information provided to the department of early childhood, the department of health care policy and financing, the department of human services, the department of local affairs, the department of corrections, the department of labor and employment, the behavioral health administration, the department of higher education, or the department of public health and environment pursuant to this subsection (36) remains confidential, and all agents, clerks, and employees of the department of early childhood, the department of health care policy and financing, the department of human services, the department of local affairs, and the department of public health and environment are subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section to the same extent as agents, clerks, and employees of the department.
(37) Notwithstanding the confidentiality requirements of this section, the executive director shall allow every sales and use tax license and every sales and use tax exemption certificate to be searchable by the name and identification number of the sales and use tax licensee or the sales and use tax exemption certificate holder.
(38) Notwithstanding the confidentiality requirements of this section, the executive director may provide the department of higher education with information obtained pursuant to this section that indicates whether an eligible student, as defined in section 39-22-570 (2)(c), has claimed the incentive, as defined in section 39-22-570 (2)(d), allowed by section 39-22-570. Any information provided to the department of higher education pursuant to this subsection (38) remains confidential, and all employees of the department of higher education are subject to the limitations set forth in subsection (4) of this section and penalties specified in subsection (6) of this section.
(39) Notwithstanding the provisions of this section, the executive director may provide to the department of early childhood such detailed taxpayer information pertinent to a claim for an income tax credit for an early childhood educator pursuant to section 39-22-547, and such detailed taxpayer information pertinent to a claim for an income tax credit for a care worker pursuant to section 39-22-566. Any information provided pursuant to this subsection (39) must remain confidential, and all persons are subject to the limitations specified in subsection
(4) of this section and the penalties specified in subsection (6) of this section.