Source: L. 65: p. 1143, § 2. C.R.S. 1963: § 138-9-13. L. 76: IP(1) amended, p. 776, § 1, effective April 3. L. 77: (1)(d) added and (7) R&RE, pp. 842, 1774, §§ 8, 1, effective July 1. L. 84: (8) and (9) added, p. 1015, § 1, effective April 12. L. 87: (8)(b), (8)(c), and (8)(d) amended and (8)(b.5) added, p. 1424, § 1, effective July 10. L. 97: (10) added, p. 945, § 5, effective July 1. L. 2002: (1)(c) and (1)(d) amended, p. 1362, § 18, effective July 1. L. 2010: (8)(c) and (8)(d) amended, (HB 10-1055), ch. 33, p. 124, § 1, effective March 22. L. 2019: IP(1) and (2)(b) amended and (11) added, (SB 19-035), ch. 64, p. 231, § 2, effective August 2.
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