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 3023 - Offer in Compromise of Tax Liability Terms & Conditions

This form is part of the required documentation that is needed in consideration for an Offer in Compromise request being submitted to the Colorado Department of Revenue.  Please read and follow the exact format and instructions in the document, and submit it with all of the other required documentation.