The Amended Colorado Coal Severance Tax Return is required to be used when correcting your Colorado Coal Severance Tax Return (DR 0020C).
Lines 25 through 31: Compute the amount owed to the state on the amended return. Any decrease in the amount of the overpayment (line 25) or increase in the amount owed (line 26) will indicate that an amount is owed with the amended return. To pay the amount you owe, write your Colorado account number or FEIN on your check. Enclose but do not attach your payment with DR 0020CX.
Lines 32 through 35: Compute the amount of credit available on the amended return. Any increase in the amount of the overpayment (line 32) or decrease in the amount owed (line 33) will indicate that an overpayment can be credited to estimated tax (line 35) for tax the year following the period on the amended return, or can be requested as a refund (line 34).