Source: L. 65: p. 1135, § 2. C.R.S. 1963: § 138-9-5. L. 72: p. 621, § 165. L. 77: (1) amended, p. 842, § 5, effective July 1; (1) amended, pp. 1766, 1852, §§ 3, 5, effective January 1, 1978. L. 79: (1) amended, p. 1499, § 22, effective January 1, 1980. L. 86: (1) amended, p. 1110, § 5, effective July 1. L. 89: (1) amended, p. 1594, § 6, effective July 1, 1993. L. 90: (1) amended, p. 1722, § 5, effective May 1; (1) amended, p. 1722, § 6, effective July 1, 1993. L. 2001: (1) amended, p. 778, § 9, effective June 1. L. 2009: (1) amended, (HB 09-1053), ch. 159, p. 689, § 12, effective August 5.
Editor's note: Amendments to subsection (1) by House Bill 77-1076, Senate Bill 77-100, and Senate Bill 77-144 were harmonized.
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