Billing Notices
The department issues notices when we do not receive a tax return. If you fail to file a tax return for any given reporting period, you will receive a delinquency notice with tax due. The notice is initially sent to you as a reminder to file your return. If you ignore this "reminder" you will be sent a "second delinquency" notice for tax, penalty and interest. If you did not have tax to report for the period, you should file a return showing zero as the amount due. To avoid getting billed, you must file a tax return even if you did not have sales tax to report.
If you have no Colorado wage withholding tax to report for a period, you may be able to file a zero return using our ZeroFile system instead of sending in a paper return. Businesses using Electronic Funds Transfer that cannot ZeroFile should file a zero dollar payment through EFT or send in a paper return. See our Wage Withholding Tax ZeroFile System or if you prefer to file by telephone, call 303-205-TAX0 (8290).
For more information regarding your bill or notice including who to contact for help, please see
Information and Help Regarding Your Notice.