Colorado Code
Part 6 - Procedure and Administration
§ 39-22-622. Refunds

(I) To any return that is being audited;
(II) To any return that may take longer than normal to process due to the mathematical or clerical errors contained in said return;
(III) To unforeseen delays caused by the failure of processing equipment;
(IV) Because of a tax credit allowed in section 39-22-531;




Source: L. 64: R&RE, p. 803, § 1. C.R.S. 1963: § 138-1-90. L. 65: p. 1131, § 1 (1). L. 81: Entire section amended, p. 1866, § 10, effective June 8. L. 91: (5) added, p. 1999, § 2, effective May 1. L. 91, 2nd Ex. Sess.: (2) amended, p. 98, § 4, effective January 1, 1992. L. 99: (5) repealed, p. 629, § 42, effective August 4. L. 2009: (2) and (4) amended, (HB 09-1219), ch. 71, p. 242, § 3, effective March 25; (4) amended, (HB 09-1001), ch. 220, p. 1000, § 2, effective August 5. L. 2010: (4) amended, (SB 10-162), ch. 395, p. 1879, § 5, effective January 1, 2012. L. 2017: (4) amended, (SB 17-194), ch. 93, p. 284, § 1, effective March 30.
Editor's note: Amendments to subsection (4) by House Bill 09-1219 and House Bill 09-1001 were harmonized.
Cross references: For the legislative declaration contained in the 1991 act amending subsection (2), see section 1 of chapter 20 of the supplement to the Session Laws of Colorado 1991, Second Extraordinary Session.

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