Colorado Code
Title 39 - Taxation
Article 21 - Procedure and Administration

Part 1 - General Provisions

§ 39-21-101. Definitions - As used in this article, unless the context otherwise requires:...

§ 39-21-102. Scope - Source: L. 65: p. 1131, § 2. C.R.S. 1963: §...

§ 39-21-103. Hearings - (3.5) If the executive director determines that a request for...

§ 39-21-104. Rejection of Claims - Source: L. 65: p. 1133, § 2. C.R.S. 1963: §...

§ 39-21-104.5. Frivolous Submissions - Source: L. 2003: Entire section added, p. 662, § 3,...

§ 39-21-105. Appeals - Source: L. 65: p. 1133, § 2. C.R.S. 1963: §...

§ 39-21-105.5. Notice - First-Class Mail - Definition - Source: L. 96: Entire section added, p. 164, § 3,...

§ 39-21-106. Compromise - Source: L. 65: p. 1135, § 2. C.R.S. 1963: §...

§ 39-21-107. Limitations - (2.5) Any limitations applicable to taxes, penalties, interest, fines, or...

§ 39-21-108. Refunds - Source: L. 65: p. 1137, § 2. C.R.S. 1963: §...

§ 39-21-109. Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax - (1.5) If payment of or an agreement to pay the...

§ 39-21-110. Interest on Overpayments - (1.5) Notwithstanding any other provision of this section to the...

§ 39-21-110.5. Rate of Interest to Be Fixed - Source: L. 81: Entire section added, p. 1864, § 4,...

§ 39-21-111. Jeopardy Assessment and Demands - Source: L. 65: p. 1140, § 2. C.R.S. 1963: §...

§ 39-21-112. Duties and Powers of Executive Director - (I) Extorts or willfully oppresses any person through use of...

§ 39-21-113. Reports and Returns - Rule - Source: L. 65: p. 1142, § 2. C.R.S. 1963: §...

§ 39-21-114. Methods of Enforcing Collection - Source: L. 65: p. 1143, § 2. C.R.S. 1963: §...

§ 39-21-114.5. Surrender of Property Subject to Levy - Definition - Source: L. 2019: Entire section added, (SB 19-035), ch. 64,...

§ 39-21-115. Reciprocity With Other States for Collection of Taxes Provided - Source: L. 69: p. 1144, § 1. C.R.S. 1963: §...

§ 39-21-116. Closing Agreements - Source: L. 65: p. 1146, § 2. C.R.S. 1963: §...

§ 39-21-116.5. Penalties - Repeal - Source: L. 77: Entire section amended, p. 1777, § 2,...

§ 39-21-117. Saving Clause - The provisions of section 13-52-108, C.R.S., shall not apply to...

§ 39-21-118. Criminal Penalties - Repeal - (2.5) Any person who through gross negligence or recklessness makes...

§ 39-21-119. Filing With Executive Director - When Deemed to Have Been Made - Source: L. 77: Entire section added, p. 1404, § 3,...

§ 39-21-119.5. Mandatory Electronic Filing of Returns - Mandatory Electronic Payment - Penalty - Waiver - Definitions - (d) [ Editor's note: This version of subsection (4)(d) is...

§ 39-21-120. Signature and Filing Alternatives for Tax Returns - Source: L. 93: Entire section added, p. 428, § 1,...

§ 39-21-121. Unclaimed Property Offset - Definition - Source: L. 2005: Entire section added, p. 701, § 6,...

Part 2 - Tax Amnesty Program

§ 39-21-201. Program Established - (6.5) The department may contract with one or more independent...

Part 3 - Tax Profile and Expenditure Report

§ 39-21-301. Legislative Declaration - Source: L. 2011: Entire part added, (SB 11-184), ch. 290,...

§ 39-21-302. Definitions - As used in this part 3, unless the context otherwise...

§ 39-21-303. Tax Profile and Expenditure Report - Source: L. 2011: Entire part added, (SB 11-184), ch. 290,...

§ 39-21-304. Tax Expenditure - Tax Preference Performance Statement - Tax Expenditure Repeal Requirement - Source: L. 2011: Entire part added, (SB 11-184), ch. 290,...

§ 39-21-305. Tax Expenditure - State Auditor Evaluation - Source: L. 2016: Entire section added, (SB 16-203), ch. 211,...

Part 4 - Legislative Oversight Committee Concerning Tax Policy

§ 39-21-401. Legislative Declaration - Source: L. 2021: Entire part added, (HB 21-1077), ch. 468,...

§ 39-21-402. Definitions - As used in this part 4, unless the context otherwise...

§ 39-21-403. Legislative Oversight Committee Concerning Tax Policy - Creation - Duties - Report - Source: L. 2021: Entire part added, (HB 21-1077), ch. 468,...

§ 39-21-404. Task Force Concerning Tax Policy - Creation - Membership - Duties - Source: L. 2021: Entire part added, (HB 21-1077), ch. 468,...

§ 39-21-405. Repeal of Part - This part 4 is repealed, effective December 31, 2026. Source:...