There is a newer version
of
this Section
2021 Colorado Code
Title 39 - Taxation
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
Universal Citation: CO Code § 39-31-105 (2021)
- 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.
- 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.
History. Source: L. 2004: Entire section added, p. 399, § 2, effective August 4. L. 2014: Entire section amended,(SB 14-014), ch. 249, p. 971, § 6, effective July 1.
Cross references:
For the legislative declaration in SB 14-014, see section 1 of chapter 249, Session Laws of Colorado 2014.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
