Colorado Code
Part 1 - General Provisions
§ 39-21-110. Interest on Overpayments

(1.5) Notwithstanding any other provision of this section to the contrary, a payment not made incident to a bona fide and orderly discharge of an actual liability or a liability reasonably assumed to be imposed by law is not an overpayment for the purposes of this section only, and interest is not payable on the payment. For purposes of this subsection (1.5), the following burdens of proof shall apply:






Source: L. 65: p. 1139, § 2. C.R.S. 1963: § 138-9-9. L. 73: p. 1418, § 104. L. 77: IP(1), (2), and (3) amended, pp. 1768, 1854, §§ 7, 9, effective January 1, 1978. L. 79: IP(1), (2), and (3) amended, p. 1500, § 25, effective January 1, 1980. L. 81: IP(1) and (2) amended, p. 1864, § 3, effective June 8. L. 86: (2) amended, p. 1111, § 8, effective July 1. L. 89: (2) and (3) amended, p. 1596, § 10, effective July 1, 1993. L. 90: IP(1), (2), and (3) amended, p. 1724, § 11, effective May 1; IP(1), (2), and (3) amended, p. 1725, § 12, effective July 1, 1993. L. 2009: (1.5) added, (HB 09-1219), ch. 71, p. 241, § 1, effective March 25.
Editor's note: Amendments to the introductory portion to subsection (1) and subsections (2) and (3) by Senate Bill 77-144 and House Bill 77-1076 were harmonized.

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