Go to Other Versions of The
Colorado Rev. Stat.
2020 Colorado Revised Statutes
Title 39 - Taxation
Article 21. Procedure and Administration
Law reviews: For article, "Taxation", which discusses Tenth Circuit decisions dealing with tax law, see 61 Den. L.J. 379 (1984).
PART 1 GENERAL PROVISIONS
- Section 39-21-101. Definitions.
- Section 39-21-102. Scope.
- Section 39-21-103. Hearings.
- Section 39-21-104. Rejection of claims.
- Section 39-21-104.5. Frivolous submissions.
- Section 39-21-105. Appeals.
- Section 39-21-105.5. Notice - first-class mail - definition.
- Section 39-21-106. Compromise.
- Section 39-21-107. Limitations.
- Section 39-21-108. Refunds.
- Section 39-21-109. Interest on underpayment, nonpayment, or extensions of time for payment of tax.
- Section 39-21-110. Interest on overpayments.
- Section 39-21-110.5. Rate of interest to be fixed.
- Section 39-21-111. Jeopardy assessment and demands.
- Section 39-21-112. Duties and powers of executive director.
- Section 39-21-113. Reports and returns - rule.
- Section 39-21-114. Methods of enforcing collection.
- Section 39-21-114.5. Surrender of property subject to levy - definition.
- Section 39-21-115. Reciprocity with other states for collection of taxes provided.
- Section 39-21-116. Closing agreements.
- Section 39-21-116.5. Penalties - repeal.
- Section 39-21-117. Saving clause.
- Section 39-21-118. Criminal penalties - repeal.
- Section 39-21-119. Filing with executive director - when deemed to have been made.
- Section 39-21-119.5. Mandatory electronic filing of returns - mandatory electronic payment - penalty - waiver - definitions.
- Section 39-21-120. Signature and filing alternatives for tax returns.
- Section 39-21-121. Unclaimed property offset - definition.
- Section 39-21-122. Revenue impact of 2010 tax legislation - tracking by department. (Repealed)
Editor's note: This part 2 was repealed in 1987 and was subsequently recreated and reenacted in 2003, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this part 2 prior to 1987, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume.
- Section 39-21-201. Program established.
- Section 39-21-202. Tax amnesty cash fund - creation - uses - repeal. (Repealed)
- Section 39-21-301. Legislative declaration.
- Section 39-21-302. Definitions.
- Section 39-21-303. Tax profile and expenditure report.
- Section 39-21-304. Tax expenditure - tax preference performance statement - tax expenditure repeal requirement.
- Section 39-21-305. Tax expenditure - state auditor evaluation.
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
