Taxpayers who filed their 2008 income tax return, had a balance due on their return and did not submit a payment, will receive a balance due notice in the mail.

In all cases where there is a delay in payment, penalty and interest will be charged on the amount due. When the balance due notice is received, taxpayers have the option of paying the full balance due or setting up an installment plan.

If the taxpayer wishes to pay the full balance due, payment must be made by the due date printed on the balance due notice to avoid further late fees. Payment can be mailed by attaching the payment to a copy of the notice and mailing to: Colorado Department of Revenue, 1375 Sherman St. Denver, CO  80261-0004.

The Colorado Department of Revenue also offers the convenience of paying tax by checking or savings account or by credit card using our online tax payment service at www.colorado.gov/paytax. The online tax service can be accessed 24 hours a day, seven days a week. A payment will be applied to the taxpayer’s account within 24 hours after it is submitted. Taxpayers will be asked to provide their social security number to use the service. This is a secure, fast and simple way to pay the tax balance due.

  If the taxpayer is unable to pay the balance due in full the taxpayer can apply for an Agreement to Pay (ATP). Additional penalty will not be assessed after the installment plan is set up, however interest will be added for the term of the plan. There are two automated methods to request an Agreement to Pay plan:

• On the Web at www.myincometax.state.co.us.

• By telephone at (303) 238-FAST (3278). Press 3 in the menu to reach the automated system.

 Once the request is received through the automated services, monthly payment coupons will be mailed to the taxpayer within 30 days.

If taxpayers disagree with the balance due notice, they have the right to protest the amount due.

To protest the notice, the taxpayer must send a letter to the executive director for a hearing to present the facts and arguments. This written application must be filed within 30 days from the date of the notice. The 30-day period is fixed by Colorado statute and cannot be extended.

For information on protest procedures visit the Web site, www.TaxColorado.com or for more information about a billing notice, contact the tax information line at (303) 238-7378.