Source: L. 77: Entire section added, p. 1404, § 3, effective July 1. L. 82: (1)(a) amended, p. 559, § 3, effective April 6. L. 93: (4) added, p. 429, § 2, effective April 19. L. 2001: (1)(a) amended, p. 780, § 15, effective June 1. L. 2009: (1)(a) amended, (HB 09-1053), ch. 159, p. 693, § 18, effective August 5. L. 2021: (1)(a) amended, (HB 21-1157), ch. 118, p. 454, § 1, effective September 7.
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