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The Office of Legislative Legal Services edits, collates, and revises the laws enacted each session, with annotations, and prints them each year. Since 1997, the official set of statutes has been published each year in a softbound edition as well as an official CD-ROM edition. The Colorado Revised Statutes are also available on the Internet.

"Pay the Tax, or Pay the Max!" From June 1 through June 30, 2003, Colorado offered Tax Amnesty -- an opportunity for businesses and individuals to pay taxes owed to the state without penalty or criminal prosecution, and at half the interest rate for those who qualify.

In order to enter into a voluntary disclosure agreement, the City of Boulder requires that the company provide certain information, representations and warranties.

Free direct Internet filing via interactive Web session.

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.

Revenue Today, quarterly. City & County Connections, quarterly. Tax Update, semiannually.