C.R.S. Section 39-21-104
Rejection of claims

(1)

Upon rejection, in whole or in part, of a claim for refund filed by a taxpayer, with respect to any tax set forth in section 39-21-103 (1), the executive director of the department of revenue shall send a notice of rejection to the taxpayer in writing by first-class mail as set forth in section 39-21-105.5; and, within thirty days from the mailing thereof, the taxpayer may request a hearing or file a brief with the executive director, except where the claim is for refund of a deficiency in taxes assessed after hearing or determination on written brief had under the provisions of section 39-21-103. Thereafter, both the taxpayer and the executive director shall proceed as provided in section 39-21-103 with respect to the hearing or determination on written brief. Upon reaching a decision upon the claim for refund after hearing had thereon or consideration of the written brief, the executive director shall send to the taxpayer, by first-class mail as set forth in section 39-21-105.5, notice of final determination of claim for refund, stating therein the grounds for allowance or rejection in whole or in part.

(2)

If the executive director determines that a request for a hearing related to the tax set forth in part 1 of article 22 of this title is a frivolous submission and rejects the request pursuant to section 39-21-104.5, the taxpayer shall not be entitled to a hearing before the executive director and the provisions of section 39-21-104.5 shall apply.

Source: Section 39-21-104 — Rejection of claims, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Dec. 24, 2024).

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 2025

§ 39-21-104’s source at colorado​.gov