2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 31 - Property Tax - Rent - Heat or Fuel - Assistance for the Elderly or Disabled
§ 39-31-105. Executive director - rule-making - collection of erroneous payments - waiver
(1) The executive director of the department of revenue may promulgate rules necessary for the administration of this article. Such rules shall be promulgated in accordance with article 4 of title 24, C.R.S.
(2) If the department of revenue incorrectly pays a grant under section 39-31-101 or 39-31-104 as a result of a departmental error, the executive director of the department may waive the reimbursement of the grant and any related interest or penalties that accrue.
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