Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-26-206 (2024)

Failure to make return

✓ C.R.S. 2024: the 2025 and 2026 sessions are not included
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Any person who willfully fails or refuses to make the return required in section 39-26-204, or who makes a false or fraudulent return, or who willfully fails to pay any tax owing by him, and any person who aids or abets another in an attempt to evade such tax, shall be punished as provided by section 39-21-118.

Source: L. 37: p. 1101, § 1. CSA: C. 144, § 38. CRS 53: § 138-6-37. C.R.S. 1963: § 138-5-37. L. 85: Entire section amended, p. 1259, § 15, effective January 1, 1986.

Notes of Decisions
Cited in 1 case, 1978–1978 · leading case: Dye Const. Co. v. Dolan, 589 P.2d 497 (Colo. Ct. App. 1978).
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Dye Const. Co. v. Dolan, 589 P.2d 497 (Colo. Ct. App. 1978). · cites it 2× “See § 39-26-206, C.R.S.1973. Finally, insofar as § 39-26-210, C.”
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