(1) 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.
(2) If the department of revenue incorrectly pays a grant under section 39-31-101 or 3931-104 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.
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.