Colorado § 39-21-104 Rejection of claims

Colorado Statutes

§ 39-21-104 — Rejection of claims

Colorado·Title 39 Taxation·Art. Procedure and Administration

(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.

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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.