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us-co/statute/39/39-21-120 — Signature and filing alternatives for tax returns · Axiom

Signature and filing alternatives for tax returns

1 rule

(1) The executive director may prescribe alternative methods for the making, filing, signing, subscribing, verifying, transmitting, receiving, or storing of returns or other documents pursuant to the statutory provisions of this article 21 and other articles referenced in this article 21. The executive director shall adopt rules as may be appropriate to define and implement acceptable alternatives for each article within the scope of this section.

(2) Any return or other document signed, subscribed, or verified under any method adopted under subsection (1) of this section shall be treated for all purposes, including penalties for perjury, in the same manner as if verified by signature.

(3) To enable alternative filing of tax returns, the executive director is hereby authorized to contract for communications services with governmental or private contractors. Such contractors shall be subject to the provisions of section 39-21-113 (4), and each contract entered into pursuant to this subsection (3) shall set forth the provisions of section 39-21-113 (4) and (6).

in view

Whole section

Encodings · 1

alternative_method_document_is_treated_as_signature_verifiedCO 39 § 39-21-120 · derived

C.R.S. 39-21-120(2)

name: alternative_method_document_is_treated_as_signature_verified
kind: derived
entity: Document
dtype: Judgment
period: Year
source: C.R.S. 39-21-120(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-21-120
versions:
  - effective_from: '0001-01-01'
    formula: document_is_signed_subscribed_or_verified_under_adopted_method

▸rulespec code

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statutes/39/39-21-120.yaml

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Rules

alternative_method_document_is_treated_as_signature_verified

Derived

source: C.R.S. 39-21-120(2)

- name: alternative_method_document_is_treated_as_signature_verified
  kind: derived
  entity: Document
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-120(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-21-120
  versions:
    - effective_from: '0001-01-01'
      formula: document_is_signed_subscribed_or_verified_under_adopted_method

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-21-113 (4)inferredCO › Statutes › Title 39 › § 39-21-113 › (4)
CO 39 § 39-21-113 (4)inferredCO › Statutes › Title 39 › § 39-21-113 › (4)