PDF document
- 1 -

Enlarge image
                                                 DR 0020CX (10/18/22)
                                                 COLORADO DEPARTMENT OF REVENUE
                                                 Denver CO 80261-0006
*DO=NOT=SEND*                                    Tax.Colorado.gov

Amended Colorado Coal Severance Tax Return DR 0020CX 
                                                 Instructions

The Amended Colorado Coal Severance Tax Return           Direct Deposit
(DR 0020CX) is required to be used when correcting       The Department can deposit your refund directly into your 
your Colorado Coal Severance Tax Return (DR 0020C.)      account at a U.S. bank or other financial institution (such as 
                                                         a mutual fund, brokerage firm, or credit union) in the United 
Statute of Limitations                                   States.
The statute of limitations for filing a Colorado 
severance tax claim for refund is generally three years  Enter the routing and account numbers and account type as 
from the due date of the original return or three years  indicated.  The routing number is 9 digits.  Account numbers 
from the date of last tax payment for the year involved, can be up to 17 characters (numbers and/or letters).  Include 
whichever is later.                                      hyphens, but do not enter spaces or special symbols.  
                                                         We recommend that you contact your financial institution to 
Colorado Account Number                                  ensure you are using the correct information and that they 
Enter your Colorado account number and your Federal      will honor a direct deposit.  See the sample check below to 
Employer Identification Number (FEIN) in the spaces      assist you in finding the account and routing numbers.
provided. Individuals enter your Social Security number.

Forms and Information
If you have any questions you may call the Department of 
Revenue at 303-238-SERV(7378) or see our Web site at 
Tax.Colorado.gov for forms and information.

Lines 25 through 31
Compute the amount owed to the state on the amended 
return.  Any decrease in the amount of the overpayment   The Department is not responsible for a lost refund if you 
(line 25) or increase in the amount owed (line 26) will  enter the wrong account information. Any refund claim 
indicate that an amount is owed with the amended         that, for any reason, cannot be deposited into the account 
return. To pay the amount you owe, write your Colorado   specified will be issued and mailed in check form instead.
account number or FEIN on your check. Enclose but do 
not attach your payment with DR 0020CX.                  Interest
                                                         If the return is amended after the original due date of the 
Lines 32 through 35                                      return, interest at the applicable statutory rate will accrue 
Compute the amount of credit available on the amended    on any balance of tax due until paid. Interest rates are 
return.  Any increase in the amount of the overpayment   published on our Web site at Tax.Colorado.gov
(line 32) or decrease in the amount owed (line 33) 
will indicate that an overpayment can be credited to     Penalty
estimated tax (line 35) for tax the year following the   The penalty on any balance of tax due is $30 or 30% of the 
period on the amended return, or can be requested as a   balance of tax due, whichever is greater.
refund (line 34).
                                                         Reason for amended return
                                                         Include an explanation and any documentation needed to 
                                                         substantiate the changes reported on the amended return.



- 2 -

Enlarge image
                                                DR 0020CX (10/18/22)
                                                COLORADO DEPARTMENT OF REVENUE                  (7108)
                                                Denver CO 80261-0006
*220020CX19999*                                 Tax.Colorado.gov
                                                Page 1 of 3

               2022 Amended Colorado Coal Severance Tax Return
Taxable Year Beginning (MM/DD/22)  Taxable Year Ending (MM/DD/YY)   Colorado Account Number     FEIN

Last Name or Business Name                                          First Name                               Middle Initial

Address                                                                                         Phone Number

City                                                                State  ZIP Code          Foreign Country

If this is a final return, check this box.
Round all amounts to the nearest dollar     1ST                           2ND               3RD             4TH

               From (MM/DD/YY)
1.   Taxable 
     Quarters  Through (MM/DD/YY)
                                                        Production
2.   Underground Lignitic 
     Production – (tons)
3.   Underground Nonlignitic 
     Production – (tons)
4.   Surface Lignitic  
     Production – (tons)
5.   Surface Nonlignitic 
     Production – (tons)
6.   Total Production,  
     add lines 2 through 5
                                                                Tax

7.   Tax Exempt Tonnage                         240,000                       240,000           240,000        240,000
8.   Taxable Tonnage, 
     line 6 minus line 7

9.   Tax Rate for Quarter                               %                      %                %              %
10.  Tax for Quarter, 
     line 8 times line 9                  $             .0 0      $            .0 0   $         .0 0    $      .0 0
                                                        Tax Credits
11.  Total Underground Production, 
     line 2 plus line 3
12.  Total Lignitic Production, 
     line 2 plus line 4
13.  Multiply the sum of lines 11 
     and 12 by 40% (0.40)
14.  Credit %, line 13 divided 
     by line 6                                          %                      %                %              %

15.  Credit, line 14 times line 10        $             .0 0      $            .0 0   $         .0 0    $      .0 0



- 3 -

Enlarge image
                                                  DR 0020CX (10/18/22)
                                                  COLORADO DEPARTMENT OF REVENUE
                                                  Tax.Colorado.gov
*220020CX29999*                                   Page 2 of 3

16. Net Tax, line 10 minus line 15                                                16              00

17. Total tax, add all amounts on line 16                                           17            00

18. Impact assistance credit                                                        18            00

19. Net tax, line 17 minus line 18 but not less than zero                           19            00

20. Estimated tax and extension payments                                            20            00
Stop Stop here to let the Department Of Revenue calculate your refund or balance due. Otherwise, manually complete the 
     return yourself and continue with line 21.

21. If line 20 is larger than line 19, enter your overpayment                       21            00

22. Enter the overpayment from your original return or as previously adjusted       22            00

23. If line 19 is larger than line 20, enter the balance of tax due                 23            00

24. Enter the amount owed from your original return or as previously adjusted       24            00
                                            Compute The Amount You Owe

25. Line 22 minus line 21, but not less than zero                                   25            00

26. Line 23 minus line 24, but not less than zero                                   26            00

27. Additional tax due, total of lines 25 and 26                                    27            00

28. Interest due on additional tax                                                  28            00

29. Penalty due - see instructions                                                  29            00

30. Estimated tax penalty due - see instructions                                    30            00

31. Payment due with this return, add lines 27 through 30             Paid by EFT   31
                                                                                       $          .0 0
The State may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will 
not be returned.  If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.
                                                 Compute Your Refund

32. Line 21 minus line 22, but not less than zero                                   32            00

33. Line 24 minus line 23, but not less than zero                                   33            00

34. Refund claimed with this return, total of lines 32 and 33                       34            00

            Routing Number                                            Type:       Checking Savings
     Direct
            Account Number
     Deposit

35. Overpayment credited to next year’s estimated tax 
    (Do not include this amount on line 34)                                         35            00



- 4 -

Enlarge image
                                           DR 0020CX (10/18/22)
                                           COLORADO DEPARTMENT OF REVENUE
                                           Tax.Colorado.gov
*220020CX39999*                            Page 3 of 3
Last Name or Business Name                 First Name                      Middle Initial Colorado Account Number

Reason for Amendment

Under penalty of perjury in the second degree, I declare that I have examined this return and to the best of my 
knowledge and belief it is true, correct, and complete.
Signature of Taxpayer or Corporate Officer                                                      Date (MM/DD/YY)

Last Name (Preparer of Return)             First Name (Preparer of Return) Middle Initial Phone Number

Address

City                                                                                      State ZIP Code

Mail to and make checks payable to:  Colorado Department of Revenue 
                                           Denver, CO 80261-0006






PDF file checksum: 928559314

(Plugin #1/9.12/13.0)