Source: L. 96: Entire section added, p. 164, § 3, effective July 1. L. 2014: Entire section amended, (HB 14-1107), ch. 134, p. 464, § 1, effective April 25.
Structure Colorado Code
Article 21 - Procedure and Administration
§ 39-21-104. Rejection of Claims
§ 39-21-104.5. Frivolous Submissions
§ 39-21-105.5. Notice - First-Class Mail - Definition
§ 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
§ 39-21-118. Criminal Penalties - Repeal
§ 39-21-119. Filing With Executive Director - When Deemed to Have Been Made
§ 39-21-120. Signature and Filing Alternatives for Tax Returns