Treasury Division
Frequently Asked Questions
Sales Tax
I received a Denver Delinquent Notice in the mail, but I filed a Denver sales/use tax return. How do I get this matter resolved?
Call the specific revenue agent listed on the notice, or call the Taxpayer Service Unit at 720-913-9400.
I received a mailing stating that my Denver sales tax is delinquent and showing an amount due. How is that amount determined?
The amount is estimated, based either on the average tax you previously reported or on a standard for your industry
What happens if I take no action after receipt of a Denver Notice of Final Determination, Assessment, and Demand for Payment (20-Day Demand)?
If you do not respond within 20 days from the date the 20-Day Demand was hand delivered or mailed, the amount of the 20-Day Demand becomes final and immediately due. A tax lien is in place on your business goods, merchandise, furniture and fixtures, tools and equipment. This property can then be distrained.
What happens if I take no action after receipt of a Denver Distraint Warrant?
A Denver Distraint Warrant is personally served by an Enforcement Officer. It accompanies a Jeopardy Assessment, which must be paid immediately. If payment is not made, Denver may change the locks, seize the business assets, and auction them for payment of the amount due.
I received a Denver Underpayment Notice. What does this mean?
When the tax return was entered into the Denver system, the calculated amount of tax liability did not match the amount paid. The main causes for a Notice of Underpayment are:
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There was a mathematical error on the return
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The amount paid was less than the amount due
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The return was filed late, causing penalty and interest to be due
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A credit that was claimed was denied (typically due to failure to provide documented proof)
The dollar amount of Denver tax due indicated on a Notice of Delinquency or a Notice of Proposed Deficiency (NPD) is inconsistent with my actual liability. Do I have to pay that amount?