(1) As used in this part 1, unless the context otherwise requires, "frivolous submission" means a request for a hearing related to the tax set forth in part 1 of article 22 of this title made pursuant to section 39-21-103 or 39-21-104 that is based on a position that was previously rejected in a published opinion by a Colorado or federal court.
If the executive director determines that a request for a hearing made pursuant tosection 39-21-103 or 39-21-104 is a frivolous submission, the executive director may reject the request. If the executive director does not reject the request, the provisions of section 39-21-103 or 39-21-104 shall apply.
If the executive director rejects a taxpayer's request for a hearing:
The executive director shall notify the taxpayer in writing within a reasonable timeafter receiving the taxpayer's request that the taxpayer's request has been rejected; and
The executive director shall make a final determination within a reasonable timeafter receiving the taxpayer's request for a hearing and shall send the taxpayer a notice of final determination accompanied by a notice and demand for payment by first-class mail as set forth in section 39-21-105.5.
A taxpayer may appeal the final determination of the executive director in accordance with the provisions of section 39-21-105.
Unless an appeal is taken as provided in section 39-21-105, the tax, together withinterest thereon and penalties, if any, shall be paid within thirty days after mailing of the notice and demand for payment by the executive director.
Source: L. 2003: Entire section added, p. 662, § 3, effective March 20.