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 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

§ 39-21-104’s source at colorado​.gov