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The Colorado Department of Revenue (DOR) is a state agency in Colorado. The department collects most types of taxes and issues state identification cards and driver licenses and also enforces Colorado laws regarding gaming, liquor, tobacco, racing, auto dealers, and marijuana.
The statute of limitations on Colorado taxes is six years from the latter of the date on which the tax was due, or the return was filed. If the failure to collect the tax was based on an error or omission from the government, the statute of limitations is just two years.
Its called the debt statute of limitations. In Colorado, debt collectors can sue you for an unpaid debt for up to six years after you default on it. Dont expect to be sued right way. Creditors usually make a number of attempts to collect the unpaid debt first.
For most debts, the time limit is 6 years since you last wrote to them or made a payment. The time limit is longer for mortgage debts. If your home is repossessed and you still owe money on your mortgage, the time limit is 6 years for the interest on the mortgage and 12 years on the main amount.
Debt collection is a regulated activity that takes place when a creditor has engaged an external company to recover payments that are past due.

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Pay Online by Credit/Debit Card or E-Check Begin by accessing Revenue Online. Locate the Payment Options box on the Revenue Online homepage. Click Make a Payment. Read the information about the various service fees and processing timelines before selecting a payment option.
In most states, the debt itself does not expire or disappear until you pay it. Under the Fair Credit Reporting Act, debts can appear on your credit report generally for seven years and in a few cases, longer than that.
Most recently amended Nov. 30, 2021. Regulation F implements the Fair Debt Collection Practices Act (FDCPA), prescribing Federal rules governing the activities of debt collectors, as that term is defined in the FDCPA.
The Department of Revenue may refer your unpaid tax debt to a third-party collection agency [39-21-114 (8), C.R.S.]. These agencies are authorized to enforce collections on behalf of the department.
Colorado puts a limit on how long creditors can seek to collect on old debts. These statutes of limitations range from Three Years for certain contracts to 20 years for District Court judgments. (An attorney can answer questions about specific cases.)

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