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Home > Taxes > State and Local Taxes > State Tax Tools > State Tax Amnesty > Colorado: Voluntary Disclosure Program
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Colorado: Voluntary Disclosure Program
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The department requires a three-year lookback period for sales and use tax and a four year lookback for income tax. Because the taxpayer is coming forward voluntarily, the department will usually waive liabilities old er than three or four years and will usually also waive any penalty assessment. These items are covered in greater detail in the voluntary disclosure guide, below.
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Added: Tue Jan 01 2002
