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  2. U.S. State Codes
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  4. Colorado
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  6. Title 39 - Taxation
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  8. Specific Taxes
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  10. Article 21 - Procedure and ...
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  12. Part 1 - General Provisions


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
  • § 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
  • § 39-21-114. Methods of enforcing collection
  • § 39-21-115. Reciprocity with other states for collection of taxes provided
  • § 39-21-116. Closing agreements
  • § 39-21-116.5. Penalties
  • § 39-21-117. Saving clause
  • § 39-21-118. Criminal penalties
  • § 39-21-119. Filing with executive director - when deemed to have been made
  • § 39-21-120. Signature and filing alternatives for tax returns
  • § 39-21-121. Unclaimed property offset
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