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

§ 39-21-117’s source at colorado​.gov