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U.S. State Codes
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Colorado
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Title 39 - Taxation
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Specific Taxes
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Article 21 - Procedure and ...
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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