(2) Income Tax. — Except as provided in paragraphs (a) through (e) following, the statute of limitations for making assessments of Colorado income tax shall be the time provided for assessing a deficiency in federal income tax plus one year. The federal statute of limitations for making an income tax assessment is generally 3 years from the date the return is filed. Returns filed early are considered to have been filed on the due date. The following paragraphs (a) through (e) are exceptions to this general rule:
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