Article

Proc. & Admin

C.R.S. § 39-21-101— Definitions
C.R.S. § 39-21-102— Scope
C.R.S. § 39-21-103— Hearings
C.R.S. § 39-21-104— Rejection of claims
C.R.S. § 39-21-104.5— Frivolous submissions
C.R.S. § 39-21-105— Appeals
C.R.S. § 39-21-105.5— Notice
C.R.S. § 39-21-106— Compromise
C.R.S. § 39-21-107— Limitations
C.R.S. § 39-21-108— Refunds
C.R.S. § 39-21-109— Interest on underpayment, nonpayment, or extensions of time for payment of tax
C.R.S. § 39-21-110— Interest on overpayments
C.R.S. § 39-21-110.5— Rate of interest to be fixed
C.R.S. § 39-21-111— Jeopardy assessment and demands
C.R.S. § 39-21-112— Duties and powers of executive director
C.R.S. § 39-21-113— Reports and returns
C.R.S. § 39-21-114— Methods of enforcing collection
C.R.S. § 39-21-114.5— Surrender of property subject to levy
C.R.S. § 39-21-115— Reciprocity with other states for collection of taxes provided
C.R.S. § 39-21-116— Closing agreements
C.R.S. § 39-21-116.5— Penalties
C.R.S. § 39-21-117— Saving clause
C.R.S. § 39-21-118— Criminal penalties
C.R.S. § 39-21-119— Filing with executive director
C.R.S. § 39-21-119.5— Mandatory electronic filing of returns
C.R.S. § 39-21-120— Signature and filing alternatives for tax returns
C.R.S. § 39-21-121— Unclaimed property offset
C.R.S. § 39-21-201— Program established
C.R.S. § 39-21-301— Legislative declaration
C.R.S. § 39-21-302— Definitions
C.R.S. § 39-21-303— Tax profile and expenditure report
C.R.S. § 39-21-304— Tax expenditure
C.R.S. § 39-21-305— Tax expenditure
C.R.S. § 39-21-401— Legislative declaration
C.R.S. § 39-21-402— Definitions
C.R.S. § 39-21-403— Legislative oversight committee concerning tax policy
C.R.S. § 39-21-404— Task force concerning tax policy
C.R.S. § 39-21-405— Repeal of part