Colorado § 39-21-104 Rejection of claims

Colorado Statutes

§ 39-21-104 — Rejection of claims

Colorado § 39-21-104

Title 39Taxation

Art.Procedure and Administration

This text of Colorado § 39-21-104 (Rejection of claims) 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. § 39-21-104 (2026).

Text

(1)Upon rejection, in whole or in part, of a claim for refund filed by a taxpayer, with respect to any tax set forth in section 39-21-103 (1), the executive director of the department of revenue shall send a notice of rejection to the taxpayer in writing by first-class mail as set forth in section 39-21-105.5; and, within thirty days from the mailing thereof, the taxpayer may request a hearing or file a brief with the executive director, except where the claim is for refund of a deficiency in taxes assessed after hearing or determination on written brief had under the provisions of section 39-21-103. Thereafter, both the taxpayer and the executive director shall proceed as provided in section 39-21-103 with respect to the hearing or determination on written brief. Upon reaching a d

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(1) Upon rejection, in whole or in part, of a
claim for refund filed by a taxpayer, with respect to any tax set forth in section 39-21-103 (1), the executive director of the department of revenue shall send a notice
of rejection to the taxpayer in writing by first-class mail as set forth in section 39-21-105.5; and, within thirty days from the mailing thereof, the taxpayer may request
a hearing or file a brief with the executive director, except where the claim is for
refund of a deficiency in taxes assessed after hearing or determination on written
brief had under the provisions of section 39-21-103. Thereafter, both the taxpayer
and the executive director shall proceed as provided in section 39-21-103 with
respect to the hearing or determination on written brief. Upon reaching a decision
upon the claim for refund after hearing had thereon or consideration of the written
brief, the executive director shall send to the taxpayer, by first-class mail as set
forth in section 39-21-105.5, notice of final determination of claim for refund,
stating therein the grounds for allowance or rejection in whole or in part.

(2) If the executive director determines that a request for a hearing related
to the tax set forth in part 1 of article 22 of this title is a frivolous submission and
rejects the request pursuant to section 39-21-104.5, the taxpayer shall not be
entitled to a hearing before the executive director and the provisions of section 39-21-104.5 shall apply.

Legislative History

Source: L. 65: p. 1133, � 2. C.R.S. 1963: � 138-9-3. L. 77: Entire section amended, pp. 742, 841, �� 2, 4, effective July 1. L. 96: Entire section amended, p. 164, � 2, effective July 1. L. 2003: Entire section amended, p. 661, � 2, effective March 20. L. 2004: (1) amended, p. 383, � 1, effective April 8.