C.R.S. § 7-90-901

(1) A domestic entity that is a reporting entity may be declared delinquent under section 7-90-902 if: (a) The domestic entity does not pay any fee or penalty imposed by this title when it is due; (b) The domestic entity does not comply with part 5 of this article, providing for reports from reporting entities; or (c) The domestic entity does not comply with part 7 of this article, providing for registered agents and service of process. (2) A foreign entity that is a reporting entity may be declared delinquent under section 7-90-902 if: (a) The foreign entity does not pay any fee or penalty imposed by this title when it is due; (b) The foreign entity does not comply with part 5 of this article, providing for reports from reporting entities; (c) The foreign entity does not comply with part 7 of this article, providing for registered agents and service of process; (d) The foreign entity does not deliver for filing an appropriate statement of change when necessary to make its statement of foreign entity authority true in all respects; or (e) The secretary of state receives a duly authenticated certificate from the secretary of state or other official having custody of entity records in the jurisdiction under the law of which the foreign entity was formed to the effect that it no longer exists as the result of a dissolution or merger or otherwise.