C.R.S. Section 39-21-104.5
Frivolous submissions

(1)

As used in this part 1, unless the context otherwise requires, “frivolous submission” means a request for a hearing related to the tax set forth in part 1 of article 22 of this title made pursuant to section 39-21-103 or 39-21-104 that is based on a position that was previously rejected in a published opinion by a Colorado or federal court.

(2)

If the executive director determines that a request for a hearing made pursuant to section 39-21-103 or 39-21-104 is a frivolous submission, the executive director may reject the request. If the executive director does not reject the request, the provisions of section 39-21-103 or 39-21-104 shall apply.

(3)

If the executive director rejects a taxpayer’s request for a hearing:

(a)

The executive director shall notify the taxpayer in writing within a reasonable time after receiving the taxpayer’s request that the taxpayer’s request has been rejected; and

(b)

The executive director shall make a final determination within a reasonable time after receiving the taxpayer’s request for a hearing and shall send the taxpayer a notice of final determination accompanied by a notice and demand for payment by first-class mail as set forth in section 39-21-105.5.

(4)

A taxpayer may appeal the final determination of the executive director in accordance with the provisions of section 39-21-105.

(5)

Unless an appeal is taken as provided in section 39-21-105, the tax, together with interest thereon and penalties, if any, shall be paid within thirty days after mailing of the notice and demand for payment by the executive director.

Source: Section 39-21-104.5 — Frivolous submissions, 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

§ 39-21-104.5’s source at colorado​.gov