Source: L. 77: Entire section amended, p. 1777, § 2, effective July 1. L. 85: Entire section amended, p. 1253, § 3, effective January 1, 1986. L. 90: Entire section amended, p. 452, § 31, effective April 18. L. 2020, 1st Ex. Sess.: Entire section amended, (HB 20B-1004), ch. 3, p. 25, § 6, effective December 7.
Cross references: For the legislative declaration in HB 20B-1004, see section 1 of chapter 3, Session Laws of Colorado 2020, First Extraordinary Session.
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