There is a newer version of the Colorado Revised Statutes
2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 21 - Procedure and Administration
Part 1 - General Provisions
- § 39-21-101. Definitions
- § 39-21-102. Scope
- § 39-21-103. Hearings
- § 39-21-104. Rejection of claims
- § 39-21-104.5. Frivolous submissions
- § 39-21-105. Appeals
- § 39-21-105.5. Notice - first-class mail - definition
- § 39-21-106. Compromise
- § 39-21-107. Limitations
- § 39-21-108. Refunds
- § 39-21-109. Interest on underpayment, nonpayment, or extensions of time for payment of tax
- § 39-21-110. Interest on overpayments
- § 39-21-110.5. Rate of interest to be fixed
- § 39-21-111. Jeopardy assessment and demands
- § 39-21-112. Duties and powers of executive director
- § 39-21-113. Reports and returns - rule
- § 39-21-114. Methods of enforcing collection
- § 39-21-115. Reciprocity with other states for collection of taxes provided
- § 39-21-116. Closing agreements
- § 39-21-116.5. Penalties
- § 39-21-117. Saving clause
- § 39-21-118. Criminal penalties
- § 39-21-119. Filing with executive director - when deemed to have been made
- § 39-21-120. Signature and filing alternatives for tax returns
- § 39-21-121. Unclaimed property offset
- § 39-21-122. Revenue impact of 2010 tax legislation - tracking by department. (Repealed)
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