C.R.S. Section 39-21-102
Scope


(1)

Unless otherwise indicated, the provisions of this article 21 apply to the taxes or fees imposed by articles 22 to 35 of this title 39 and article 60 of title 34, section 21 of article X of the state constitution, article 3 of title 42, part 5 of article 3 of title 44, articles 11 and 20 of title 30, article 4 of title 43, article 2 of title 40, and part 2 of article 20 of title 8.

(2)

The provisions of this article 21 apply to the taxes imposed pursuant to articles 3, 4, and 32 of title 44, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of articles 3, 4, and 32 of title 44.

(3)

Repealed.

(4)

The provisions of this article apply to grants authorized pursuant to article 31 of this title to the extent that such provisions are not inconsistent with the provisions of said article 31.

(5)

The provisions of this article apply to the taxes or fees imposed pursuant to articles 1, 2, 11, and 25 of title 29, C.R.S., but only to the extent that the provisions of this article are not inconsistent with the provisions of articles 1, 2, 11, and 25 of title 29, C.R.S.

(6)

The provisions of this article apply to the taxes or fees imposed pursuant to title 32, C.R.S., but only to the extent that the provisions of this article are not inconsistent with the provisions of title 32, C.R.S.

(7)

The provisions of this article 21 apply to the fees imposed pursuant to part 3 of article 38.5 of title 24, article 7.5 of title 25, and the fees collected pursuant to section 40-10.1-607.5, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of part 3 of article 38.5 of title 24, article 7.5 of title 25, and section 40-10.1-607.5.

Source: Section 39-21-102 — Scope, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑21‑101
Definitions
39‑21‑102
Scope
39‑21‑103
Hearings
39‑21‑104
Rejection of claims
39‑21‑104.5
Frivolous submissions
39‑21‑105
Appeals
39‑21‑105.5
Notice - first-class mail - definition
39‑21‑106
Compromise
39‑21‑107
Limitations
39‑21‑108
Refunds
39‑21‑109
Interest on underpayment, nonpayment, or extensions of time for payment of tax
39‑21‑110
Interest on overpayments - repeal
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 - repeal
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
39‑21‑117
Saving clause
39‑21‑118
Criminal penalties - repeal
39‑21‑119
Filing with executive director - when deemed to have been made
39‑21‑119.5
Mandatory electronic filing of returns - mandatory electronic payment - penalty - waiver - definitions
39‑21‑120
Signature and filing alternatives for tax returns
39‑21‑121
Unclaimed property offset - definition
39‑21‑201
Program established
39‑21‑301
Legislative declaration
39‑21‑302
Definitions
39‑21‑303
Tax profile and expenditure report
39‑21‑304
Tax expenditure - tax preference performance statement - tax expenditure repeal requirement
39‑21‑305
Tax expenditure - state auditor evaluation
39‑21‑401
Legislative declaration
39‑21‑402
Definitions
39‑21‑403
Legislative oversight committee concerning tax policy - creation - duties - report
39‑21‑404
Task force concerning tax policy - creation - membership - duties
39‑21‑405
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 39-21-102’s source at colorado​.gov