The Colorado Department of Revenue, Division of Taxation, has adopted the Procedure & Administration Rules based on the hearing held on Wednesday, November 4, 2020.
Additionally, the Department solicited public comment on the rules on Wednesday, July 1, 2020.
Rule 39-21-103-1. Request for Hearing.
Rule 39-21-103-2. Assessments.
Rule 39-21-104. Rejection of Claims.
Rule 39-21-105. Notice of Appeals.
Rule 39-21-105.5. Notices – First Class Mail
Rule 39-21-107. Limitations on Assessments.
Rule 39-21-108. Claiming a Refund.
Rule 39-21-109. Interest on Amount Due.
Rule 39-21-109(1.5). Interest Discount.
Rule 39-21-113. Reports and Returns.
Rule 39-21-116.5. Penalties for Officers and Members.