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DR 0021X (07/13/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0006
*DO=NOT=SEND* Tax.Colorado.gov
2022 Amended Colorado Oil and Gas Severance
Tax Return
Instructions
The Amended Colorado Oil and Gas Severance a mutual fund, brokerage firm, or credit union) in the United
Tax Return (DR 0021X) is required to be used when States.
correcting your Colorado Oil and Gas Severance Tax How do I use Direct Deposit?
Return (DR 0021). The routing number must be nine digits. The account
number can be up to 17 characters (both numbers and
Statute of Limitations
letters). Include hyphens but omit spaces and special
The statute of limitations for filing a Colorado severance
symbols.
tax claim for refund is generally three years from the due
date of the original return or three years from the date of
last tax payment for the year involved, whichever is later.
Refund for Deceased Taxpayer
To request a refund for a deceased taxpayer, write
“deceased” across the top of the return and the date of
death next to the deceased person’s name. Additionally,
you must sign the return and write “filling as surviving
spouse” or “filling as legal representative” by your signature.
Any person other than the surviving spouse who files
a return and requires a refund on behalf of a deceased
person must include a copy of the death certificate and the You should contact your financial institution to ensure
DR 0102, Claim for Refund for Deceased Taxpayer. your deposit will be accepted and to obtain the correct
Colorado Account Number routing and account numbers. This is especially important
For business accounts, enter your Colorado account if you want your refund deposited to a savings account
number and your Federal Employer Identification Number at a credit union. The Department of Revenue is not
(FEIN) in the spaces provided. For individuals, enter your responsible for a lost refund if you enter the wrong
Social Security number or ITIN. account information. Any refund claim that, for any reason,
cannot be deposited into the account specified will be
Lines 11 through 17
Compute the amount owed to the state on the amended issued and mailed in check form instead.
return. Any decrease in the amount of the overpayment Interest
(line 11) or increase in the amount owed (line 12) will If the return is amended after the original due date of the
indicate that an amount is owed with the amended return. return, interest at the applicable statutory rate will accrue
To pay the amount you owe, write your Colorado account on any balance of tax due until paid. Interest rates are
number or Federal Employer Identification Number (FEIN) published on our web site at Tax.Colorado.gov
on your check. Enclose but do not attach your payment with Penalty
DR 0021X. The penalty on any balance of tax due is $30 or 30% of
Lines 18 through 21 the balance of tax due, whichever is greater.
Compute the amount of credit available on the amended Reason for amended return
return. Any increase in the amount of the overpayment Include an explanation and any documentation, including
(line 18) or decrease in the amount owed (line 19) schedule DR 0021D, and DR 0021PD, if applicable,
will indicate that an overpayment is available with the needed to substantiate the changes reported on the
amended return. The overpayment can be credited to amended return.
estimated tax (line 21) for the tax year following the period
on the amended return, or can be requested as a refund Forms and Information
(line 20). If you have any questions you may call the Department of
Revenue at (303) 238-SERV (7378) or see our web site at
Direct Deposit Tax.Colorado.gov for forms and information.
The department can deposit your refund directly into your
account at a U.S. bank or other financial institution (such as
