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us-co/statute/39/39-22-600.3 — Definitions · Axiom

Definitions

1 rule0 of 3 subsections

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…#

(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…#

(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…#

(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.

in view

Whole section

Encodings · 1

frivolous_returnCO 39 § 39-22-600.3 · derived

Colo. Rev. Stat. § 39-22-600.3(1)

name: frivolous_return
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-600.3(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-22-600.3
versions:
  - effective_from: '0001-01-01'
    formula: |-
      purported_return_is_return_of_tax_imposed_by_article_22
      and (
        return_lacks_information_to_judge_substantial_correctness
        or return_is_facially_substantially_incorrect
      )
      and (
        return_conduct_is_due_to_frivolous_position
        or purported_return_appears_to_seek_delay_or_impediment_of_state_income_tax_administration
      )

▸rulespec code

Shown source

statutes/39/39-22-600.3.yaml

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View on GitHub

Rules

frivolous_return

Derived

source: Colo. Rev. Stat. § 39-22-600.3(1)

- name: frivolous_return
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-600.3(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-22-600.3
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        purported_return_is_return_of_tax_imposed_by_article_22
        and (
          return_lacks_information_to_judge_substantial_correctness
          or return_is_facially_substantially_incorrect
        )
        and (
          return_conduct_is_due_to_frivolous_position
          or purported_return_appears_to_seek_delay_or_impediment_of_state_income_tax_administration
        )

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Definitions

1 rule0 of 3 subsections

Official source

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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…#

(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…#

(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…#

(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.

in view

Whole section

Encodings · 1

frivolous_returnCO 39 § 39-22-600.3 · derived

Colo. Rev. Stat. § 39-22-600.3(1)

name: frivolous_return
kind: derived
entity: Person
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-22-600.3(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-22-600.3
versions:
  - effective_from: '0001-01-01'
    formula: |-
      purported_return_is_return_of_tax_imposed_by_article_22
      and (
        return_lacks_information_to_judge_substantial_correctness
        or return_is_facially_substantially_incorrect
      )
      and (
        return_conduct_is_due_to_frivolous_position
        or purported_return_appears_to_seek_delay_or_impediment_of_state_income_tax_administration
      )

▸rulespec code

Shown source

statutes/39/39-22-600.3.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

frivolous_return

Derived

source: Colo. Rev. Stat. § 39-22-600.3(1)

- name: frivolous_return
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-22-600.3(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-22-600.3
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        purported_return_is_return_of_tax_imposed_by_article_22
        and (
          return_lacks_information_to_judge_substantial_correctness
          or return_is_facially_substantially_incorrect
        )
        and (
          return_conduct_is_due_to_frivolous_position
          or purported_return_appears_to_seek_delay_or_impediment_of_state_income_tax_administration
        )