CO Code § 39-21-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-102. Scope

  Unless otherwise indicated, the provisions of this article 21 apply to the taxes or fees imposed by articles 22 to 35 of this title 39 and article 60 of title 34, section 21 of article X of the state constitution, article 3 of title 42, part 5 of article 3 of title 44, articles 11 and 20 of title 30, article 4 of title 43, article 2 of title 40, and part 2 of article 20 of title 8.    The provisions of this article 21 apply to the taxes imposed pursuant to articles 3, 4, and 32 of title 44, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of articles 3, 4, and 32 of title 44.    Repealed.    The provisions of this article apply to grants authorized pursuant to article 31 of this title to the extent that such provisions are not inconsistent with the provisions of said article 31.    The provisions of this article apply to the taxes or fees imposed pursuant to articles 1, 2, 11, and 25 of title 29, C.R.S., but only to the extent that the provisions of this article are not inconsistent with the provisions of articles 1, 2, 11, and 25 of title 29, C.R.S.    The provisions of this article apply to the taxes or fees imposed pursuant to title 32, C.R.S., but only to the extent that the provisions of this article are not inconsistent with the provisions of title 32, C.R.S.    The provisions of this article 21 apply to the fees imposed pursuant to part 3 of article 38.5 of title 24, article 7.5 of title 25, and the fees collected pursuant to section 40-10.1-607.5, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of part 3 of article 38.5 of title 24, article 7.5 of title 25, and section 40-10.1-607.5.     History. Source: L. 65: P. 1131, § 2. C.R.S. 1963: § 138-9-1. L. 72: P. 620, § 164. L. 77: Entire section amended, p. 841, § 2, effective July 1; entire section amended, pp. 1766, 1852, §§ 1, 3, effective January 1, 1978. L. 79: Entire section amended, p. 1499, § 20, effective January 1, 1980. L. 86: Entire section amended, p. 1109, § 3, effective July 1. L. 87: Entire section amended, p. 486, § 31, effective July 1. L. 89: (1) amended, p. 1594, § 4, effective July 1, 1993. L. 90: (1) amended, p. 1721, § 1, effective May 1; (1) amended, p. 1721, § 2, effective July 1, 1993. L. 93: (2) amended, p. 1239, § 14, effective July 1. L. 2001: (3) added, p. 777, § 7, effective June 1. L. 2004: (4) added, p. 399, § 1, effective August 4. L. 2005: (1) amended, p. 911, § 13, effective June 2; (1) amended, p. 926, § 14, effective June 2. L. 2009: (3) repealed,(HB 09-1053), ch. 159, p. 689, § 10, effective August 5. L. 2014: (1) amended and (5) and (6) added,(HB 14-1107), ch. 134, p. 465, § 2, effective April 25. L. 2015: (1) amended,(SB 15-264), ch. 259, p. 967, § 90, effective August 5. L. 2018: (1) amended,(HB 18-1025), ch. 152, p. 1081, § 19, effective October 1; (2) amended,(HB 18-1024), ch. 26, p. 325, § 22, effective October 1. L. 2021: (7) added,(SB 21-260), ch. 250, p. 1401, § 12, effective June 17. History. Source: L. 65: P. 1131, § 2. C.R.S. 1963: § 138-9-1. L. 72: P. 620, § 164. L. 77: Entire section amended, p. 841, § 2, effective July 1; entire section amended, pp. 1766, 1852, §§ 1, 3, effective January 1, 1978. L. 79: Entire section amended, p. 1499, § 20, effective January 1, 1980. L. 86: Entire section amended, p. 1109, § 3, effective July 1. L. 87: Entire section amended, p. 486, § 31, effective July 1. L. 89: (1) amended, p. 1594, § 4, effective July 1, 1993. L. 90: (1) amended, p. 1721, § 1, effective May 1; (1) amended, p. 1721, § 2, effective July 1, 1993. L. 93: (2) amended, p. 1239, § 14, effective July 1. L. 2001: (3) added, p. 777, § 7, effective June 1. L. 2004: (4) added, p. 399, § 1, effective August 4. L. 2005: (1) amended, p. 911, § 13, effective June 2; (1) amended, p. 926, § 14, effective June 2. L. 2009: (3) repealed,(HB 09-1053), ch. 159, p. 689, § 10, effective August 5. L. 2014: (1) amended and (5) and (6) added,(HB 14-1107), ch. 134, p. 465, § 2, effective April 25. L. 2015: (1) amended,(SB 15-264), ch. 259, p. 967, § 90, effective August 5. L. 2018: (1) amended,(HB 18-1025), ch. 152, p. 1081, § 19, effective October 1; (2) amended,(HB 18-1024), ch. 26, p. 325, § 22, effective October 1. L. 2021: (7) added,(SB 21-260), ch. 250, p. 1401, § 12, effective June 17.    Editor's note:   Amendments to this section by House Bill 77-1076 harmonized with Senate Bill 77-100 and Senate Bill 77-1448.   Cross references:    For the legislative declaration contained in the 2005 act amending subsection (1), see section 1 of chapter 241, Session Laws of Colorado 2005.    For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.     ANNOTATION   Section 39-21-107 applicable where use taxes assessed, no return filed. It is the intent of the general assembly that § 39-21-107 , rather than § 39-26-210 , should be the controlling statute of limitations where use taxes are assessed but no return is filed. Dye Constr. Co. v. Dolan, 41 Colo. App. 293, 589 P.2d 497 (1978).   Inapplicable to violations of liquor code. The prohibition against fraud found in § 39-21-118 does not apply to violations of the liquor code. People v. Luciano, 662 P.2d 480 (Colo. 1983).   The general assembly intended the controlled substances tax to be subject to the provisions of this article, and, since taxpayer failed to pursue administrative remedies set forth therein, the court was without jurisdiction to hear taxpayer's complaint. Huff v. Tipton, 810 P.2d 236 (Colo. App. 1991).