Source: L. 65: p. 1142, § 2. C.R.S. 1963: § 138-9-12. L. 66: p. 198, § 1. L. 67: p. 839, § 2. L. 75: (4)(a) amended, p. 1483, § 1, effective June 20. L. 77: (1)(b) amended, p. 842, § 7, effective July 1; (1)(a) amended, pp. 1768, 1854, §§ 8, 10, effective January 1, 1978. L. 79: (1)(a) and (5) amended, p. 1501, § 26, effective January 1, 1980. L. 81: (8) added, p. 488, § 16, effective July 1. L. 82: (6) amended, p. 629, § 42, effective April 2. L. 85: (9) added, p. 604, § 23, effective July 1. L. 86: (1)(a) and (6) amended and (10) added, pp. 1111, 937, §§ 9, 2, effective July 1. L. 89: (1)(a) amended, p. 1596, § 11, effective July 1, 1993. L. 90: (1)(a) amended, p. 1725, § 13, effective May 1; (1)(a) amended, p. 1725, § 14, effective July 1, 1993. L. 94: (9) amended, p. 3136, § 300, effective July 1. L. 98, 2nd Ex. Sess.: (11) added, p. 8, § 5, effective September 16. L. 99: (11) amended, p. 1318, § 6, effective August 4. L. 2000: (4)(b) amended, p. 1639, § 19, effective June 1. L. 2001: (1)(a) amended, p. 780, § 13, effective June 1; (12) added, p. 619, § 5, effective August 8. L. 2002: (13) added, p. 63, § 2, effective March 22; (14) added, p. 986, § 2, effective June 1; (1)(a) amended, p. 1362, § 17, effective July 1. L. 2004: (13) amended, p. 1044, § 14, effective July 1; (12) amended, p. 315, § 4, effective August 4. L. 2007: (15) added, p. 1407, § 1, effective May 30. L. 2008: (4)(d) added, p. 433, § 1, effective July 1; (17) added, p. 2315, § 7, effective July 1; (16) added, p. 954, § 4, effective January 1, 2009. L. 2009: (1)(a) amended, (HB 09-1053), ch. 159, p. 692, § 16, effective August 5; (18) added, (HB 09-1148), ch. 42, p. 162, § 1, effective August 5; (19) added, (HB 09-1173), ch. 372, p. 2016, § 2, effective August 5; (20) added, (HB 09-1105), ch. 378, p. 2059, § 3, effective September 1; (21) added, (HB 09-1137), ch. 308, p. 1663, § 15, effective September 1. L. 2010: (12)(b) repealed, (SB 10-212), ch. 412, p. 2032, § 1, effective July 1; (22) added, (SB 10-162), ch. 395, p. 1879, § 4, effective January 1, 2012. L. 2011: (17.5) added, (HB 11-1300), ch. 193, p. 752, § 3, effective May 19; (22) amended, (HB 11-1303), ch. 264, p. 1175, § 92, effective January 1, 2012. L. 2012: (8) amended, (HB 12-1120), ch. 27, p. 113, § 32, effective June 1. L. 2013: (4)(b) amended, (SB 13-251), ch. 402, p. 2355, § 7, effective August 7. L. 2014: (23) added, (HB 14-1311), ch. 183, p. 681, § 2, effective May 14; (17) amended, (SB 14-117), ch. 385, p. 1919, § 7, effective July 1; (17.7) added, (SB 14-073), ch. 213, p. 798, § 3, effective August 6. L. 2016: (24) added, (HB 16-1175), ch. 332, p. 1349, § 6, effective June 10. L. 2018: (17) amended, (HB 18-1291), ch. 273, p. 1689, § 5, effective May 29. L. 2019: (17) amended, (HB 19-1172), ch. 136, p. 1729, § 254, effective October 1; (12)(a) amended, (SB 19-088), ch. 110, p. 470, § 19, effective July 1, 2020. L. 2020: (26) added, (HB 20-1293), ch. 267, p. 1296, § 11, effective July 10; (6) amended, (HB 20-1175), ch. 88, p. 355, § 1, effective September 14; (15) repealed, (SB 20-136), ch. 70, p. 297, § 49, effective September 14; (25) added, (HB 20-1236), ch. 236, p. 1147, § 4, effective September 14. L. 2020, 1st Ex. Sess.: (27) added, (HB 20B-1004), ch. 3, p. 25, § 5, effective December 7; (28) added, (SB 20B-001), ch. 2, p. 13, § 3, effective December 7. L. 2021: (30) added, (HB 21-1233), ch. 385, p. 2577, § 3, effective June 30; (29) added, (SB 21-065), ch. 15, p 89, § 1, effective September 7.
Cross references: (1) For the legislative declaration contained in the 2009 act adding subsection (20), see section 1 of chapter 378, Session Laws of Colorado 2009.
(2) For the legislative declaration in HB 20B-1004, see section 1 of chapter 3, Session Laws of Colorado 2020, First Extraordinary Session. For the legislative declaration in SB 20B-001, see section 1 of chapter 2, Session Laws of Colorado 2020, First Extraordinary Session.
(3) For the legislative declaration in SB 20-136, see section 1 of chapter 70, Session Laws of Colorado 2020.
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