About CORA for the Department of Revenue
The Colorado Open Records Act, also referred to as CORA, provides that all public records shall be open for inspection by any person at reasonable times, unless a record has been specifically made not public by law. CORA is found in state law as C.R.S. § 24-72-201 to 206. As a state agency, CORA applies to the Department of Revenue. Any requests received by the Department that cite the federal Freedom of Information Act (FOIA) are treated as though they were made under CORA as the state law.
The Department of Revenue intends to respond to all CORA requests in a uniform and reliable manner, applying the provisions of the Act with neutrality and consistency. The Department accepts requests to inspect or review only public records of the Department of Revenue. Each state agency maintains its own records separately and is only able to provide access to its own records. Where possible, records are provided electronically in response to requests. In some instances, another method of inspection may be necessary, depending upon the type of record being requested and how it is maintained. Costs may be assessed for a records request according to the service required to identify and prepare records.
Submit a DOR CORA Request
All CORA requests to the Department of Revenue must be submitted in writing. The online request form is the preferred method for making a request to ensure it can be handled as efficiently as possible. Click the ‘Online Request Form’ button below to start a new request. Please note that only requests for public records maintained by the Department of Revenue can be completed through this process. Requests for records or information maintained by another agency or government entity must be made directly to the entity that holds those records. Or you can always contact us at Email: dor_cora@state.co.us
Postal Mail: PO Box 17087, Room 406, Denver CO 80217-0087, Attn: CORA Records Custodian
Frequently Asked Questions
The Colorado Open Records Act, also referred to as CORA, provides that all public records shall be open for inspection by any person at reasonable times, unless a record has been specifically made not public by law. CORA is found in state law as C.R.S. § 24-72-201 to 206. CORA provides the framework for anyone to obtain access to public records held by state agencies and government entities in Colorado. Only public records can be provided under CORA. If a record is restricted from release, such as many types of tax, DMV, and licensing records, they cannot be released under CORA. If you are seeking copies of your own records held by the Department of Revenue that are not public documents, there are separate processes to obtain these records outside of CORA to protect you and your information. CORA is also not a means to obtain explanations or answers about questions you may have about Department services, unless you are specifically requesting an identified public record relating to your question.
If the online request form is used, you can expect to receive an email copy of your request confirming it has been received once it is submitted. Under CORA, found in statute at Section 24-72-203, C.R.S., responsive documents are required to be made available within three working days, or an additional seven working days if extenuating circumstances exist. The statute suggests a reasonableness standard for the time necessary to prepare, gather, and make records available in both instances. The three working day period to respond starts when the request is received by the Department. When requests are received after 3 p.m., they are considered to be received on the next business day. With large or complex requests, the records custodian may extend the timeframes for response as reasonably necessary for the protection of the records and to prevent undue interference with regular ongoing work.
If a request involves more resources to fulfill, part of those costs can be passed on to the party making the request, pursuant to Section 24-72-205 (6), C.R.S. For requests requiring a paper response, there is a charge of $.25 per page after the first 25 pages or the actual costs of providing the materials, whichever is greater. If records are maintained electronically, records may be transmitted electronically via email. For either paper or electronic records, if retrieving, reviewing, or preparing records consumes more than one hour of staff time, under state law the Department may charge up to $41.37 per hour after the first hour of staff time. This fee also applies to requests requiring specialized skills to research, retrieve, review, locate, compile, or produce records, including performing any required redactions or the use of third-party contractors to fulfill requests.
Interpretation of records provided pursuant to an Open Records Request is beyond the scope of the Open Records Act. The Open Records Act requires government agencies to produce responsive, open records, but employees are prohibited by law from offering opinions or analysis regarding the records produced. Requesters who desire or need opinions regarding records produced should seek private, professional assistance.
State law provides the basis for information that must be redacted or removed from a public record before it is released as well as what Department records are not public and therefore not releasable as open records. Personally identifiable information (PII) such as place and date of birth, home address, social security number, physical description, photograph, or signature of any person is always redacted prior to release of public records. Likewise, electronic mail addresses provided by a person to the department to aid in future communication cannot be disclosed to the public. Some records, such as tax or driving records, may be protected from disclosure to anyone but the person in interest, while other records are entirely exempt from public inspection due to statutes that specifically prohibit their release.
No. By statute, The Department of Revenue may not divulge any information contained in any document, report, or return filed in connection with any taxes paid. See C.R.S. §39-21-113(4)(a). As a result, employees are required to adhere to strict confidentiality requirements with respect to the release of tax records. In limited circumstances, the Department may release raw, depersonalized and aggregated data in a given category to researchers on request, however new records are not created in response to an open records request.
Use the CORA Online Request Form to submit a CORA request that will be sent to the appropriate records custodian(s) at the Department of Revenue. If your request is for records held by another agency or entity, you must make a request directly to that entity.
Requests can also be submitted via postal mail to:
PO Box 17087, Room 406, Denver CO 80217-0087, Attn: CORA Manager
Please do not email requests. The Online Form should be used instead. The CORA Manager can be contacted via email if necessary at dor_cora@state.co.us.
Use the Online Request Form to submit a request that will be sent to the appropriate records custodian(s) at the Department of Revenue. If your request is for records held by another agency or entity, you must make a request directly to that entity.