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Colorado Rev. Stat.
2021 Colorado Code
Title 39 - Taxation
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
- § 39-21-114.5. Surrender of Property Subject to Levy - Definition
- § 39-21-115. Reciprocity With Other States for Collection of Taxes Provided
- § 39-21-116. Closing Agreements
- § 39-21-116.5. Penalties - Repeal
- § 39-21-117. Saving Clause
- § 39-21-118. Criminal Penalties - Repeal
- § 39-21-119. Filing With Executive Director - When Deemed to Have Been Made
- § 39-21-119.5. Mandatory Electronic Filing of Returns - Mandatory Electronic Payment - Penalty - Waiver - Definitions
- § 39-21-120. Signature and Filing Alternatives for Tax Returns
- § 39-21-121. Unclaimed Property Offset - Definition
- § 39-21-122. Revenue Impact of 2010 Tax Legislation - Tracking by Department. (Repealed)
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