CO HB1107

Authorizes the Colorado Department of Revenue to promulgate rules allowing taxpayers to voluntarily elect to receive tax notices and communications by electronic means instead of first-class mail.

Requires procedures designed to ensure the party viewing electronic notices is the intended taxpayer recipient, with electronic transmission satisfying mailing requirements when sent according to established procedures.

Creates a presumption of receipt and establishes prima facie proof of notice delivery when the Department maintains a record of the recipient viewing the electronic notice or communication.

Defines "taxpayer" to include agents and personal representatives of taxpayer estates for purposes of electronic notice provisions.

Expands the scope of Article 21-102 to apply to additional tax and fee provisions under Articles 22-35 and other specified Colorado Revised Statutes sections.