Procedure and Administration

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Procedure and Administration

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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 (Repealed)

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 (Repealed)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.