Colorado Revised Statutes Title 39. Taxation § 39-22-628. Direct deposit of refund to collegeinvest savings accounts--modification of individual income tax return forms--legislative declaration--definition

(2)(a) For Colorado state individual income tax return forms used for tax years beginning on and after January 1, 2013, each such form must allow an individual taxpayer who is owed a refund the option of making a direct deposit to a collegeinvest savings account.

(b) Each form must permit the direct deposit to only a single collegeinvest savings account.

(a) Modify the state individual income tax return form to enable an individual taxpayer to make a direct deposit of his or her refund to a collegeinvest savings account; and

(b) Include, in the portion of the form allowing direct deposit to a collegeinvest savings account, information or a means to obtain information describing collegeinvest savings accounts and how to establish such an account.