(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.
Section 39-21-104.5 — Frivolous submissions,
https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-39.pdf (accessed Oct. 20, 2023).