Colorado § 39-21-101 Definitions

Colorado Statutes

§ 39-21-101 — Definitions

Colorado § 39-21-101

Title 39Taxation

Art.Procedure and Administration

This text of Colorado § 39-21-101 (Definitions) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-21-101 (2026).

Text

As used in this article, unless the context otherwise requires:

(1)Department means the department of revenue.

(2)Executive director or executive director of the department of revenue means the executive director of the department of revenue and includes the head of any group, division, or subordinate department, as appointed in accordance with article 35 of title 24, C.R.S., whenever the executive director specifically authorizes the group, division, or subordinate department head to act on his or her behalf.

(3)Person includes any individual, firm, corporation, partnership, limited liability company, joint venture, estate, trust, or group or combination acting as a unit.

(4)Taxpayer includes a person against whom a deficiency is being asserted, whether or not he has paid

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As used in this article, unless the context otherwise
requires:

(1) Department means the department of revenue.

(2) Executive director or executive director of the department of revenue
means the executive director of the department of revenue and includes the head
of any group, division, or subordinate department, as appointed in accordance with
article 35 of title 24, C.R.S., whenever the executive director specifically authorizes
the group, division, or subordinate department head to act on his or her behalf.

(3) Person includes any individual, firm, corporation, partnership, limited
liability company, joint venture, estate, trust, or group or combination acting as a
unit.

(4) Taxpayer includes a person against whom a deficiency is being
asserted, whether or not he has paid any of the tax in issue prior thereto.

Legislative History

Source: L. 65: p. 1148, � 2. C.R.S. 1963: � 138-9-15. L. 76: (1) amended and (1.5) added, p. 777, � 2, effective July 1. L. 77: Entire section R&RE, p. 1765, � 1, effective June 19. L. 90: (3) amended, p. 450, � 28, effective April 18. L. 93: (2) amended, p. 1239, � 13, effective July 1. L. 2000: (2) amended, p. 1639, � 18, effective June 1.