Deadline extended! The state-collected sales tax filing and payment deadline for January 2026 has been extended to March 2, 2026.

 
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DR 0108 - Statement of Colorado Tax Remittance for Nonresident Partner or Shareholder

In general, partnerships and S Corporations must remit tax payments on behalf of their nonresident partners or shareholders using this DR 0108. However, a payment should not be remitted using DR 0108 for any nonresident partner or shareholder included in a composite return.