CO HB1157

Amends Colorado Revised Statutes 39-21-119 to change language regarding tax filing deadlines, replacing "shall be" with "is" to clarify that documents transmitted through U.S. mail are deemed filed on the postmark date.

Updates statutory references in 39-21-120 to accurately reference the articles of Colorado law covering taxes administered by the Department of Revenue, including articles 22-31 of title 39, article 60 of title 34, article 3 of title 42, and articles 3-4 of title 44.

Authorizes the executive director to prescribe alternative methods for making, filing, signing, and storing tax returns and documents through electronic or other means in accordance with updated statutory provisions.

Takes effect 90 days after final adjournment of the general assembly unless a referendum petition is filed, in which case approval by voters at the November 2022 general election is required.