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Aurora Colorado online Form 1120-W: What You Should Know

Business and Professions Code of the State of Colorado. Section 6-15-201 ET Taxation of Business and Professions, Article 2, Section 18d Business and Professions Code (Business and Professions Code) § 6-15-201 et seq. Article 2: Business and Professions Code of the State of Colorado § 18d Business and Professions Code (Business and Professions Code) § 6-15-202 et seq. Business and Professions Code of the State of Colorado 18d Business and Professions Code of the State of Colorado 6-15-205 et seq. Sections 2-14-120  Section 14-120.9  (A) Except as provided in subsections (D) and (E), any corporation (1) which is registered for tax purposes under any of the following must (2) pay a tax (including a special tax, a local option tax, a Colorado business tax, a gross receipts tax, an employment tax, a nonresident royalty tax, an independent contractor tax, an excise tax, a real property transfer tax, a vehicle sales and use tax, a gross receipts tax on goods purchased in Colorado, a gas tax, a tax on real or personal property, any tax imposed by a federal agency, or any general sales tax) or (3) elect to pay a combined tax on its business for any taxable year by filing a combined tax return. (B)(1) Unless the provisions of this section are amended otherwise, beginning with the calendar year following the calendar years in which the state tax return for the preceding year is due, a corporation is required to: (2) File its Colorado tax return for the preceding calendar year in Form 6018. (D) The tax on any corporation under subsection (A) may be reduced or canceled by a voluntary payment to the Department of Revenue. For taxable years beginning for fiscal years beginning after the expiration of the 12-month period that begins on the first day of the tax year following the calendar year in which this section applies, the department shall pay the tax to the department unless the department files an administrative appeal with the Colorado Tax Division before the beginning of the 10th month following the end of the tax year in which the tax was due. If an administrative appeal is filed with the department, the department shall file a statement of the action in the appeal.

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