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Colorado Revised Statutes (C.R.S.)
Title 39
Article 21
Part 1
General Provisions
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 - reporting of information related to local lodging tax and sales or use tax on building or construction materials - definitions - repeal.
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.
39-21-122
Revenue impact of 2010 tax legislation - tracking by department. (Repealed)