§ 39-31-105. Executive director - rule-making - collection of erroneous payments - waiver

CO Rev Stat § 39-31-105 (2018) (N/A)
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(1) The executive director of the department of revenue may promulgate rules necessary for the administration of this article. Such rules shall be promulgated in accordance with article 4 of title 24, C.R.S.

(2) If the department of revenue incorrectly pays a grant under section 39-31-101 or 39-31-104 as a result of a departmental error, the executive director of the department may waive the reimbursement of the grant and any related interest or penalties that accrue.