reglab/housing_qa huggingface dataset:
CO Code § 39-21-105.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-105.5. Notice - First-Class Mail - Definition

  Except as provided in subsection (2) of this section, any notice required to be given to any taxpayer pursuant to the scope of this article as set forth in section 39-21-102 is sufficient if mailed, postpaid by first-class mail to the last-known address of the taxpayer. The first-class mailing of any notice pursuant to the scope of this article as set forth in section 39-21-102 creates a presumption that such notice was received by the taxpayer if the department maintains a record of the notice and maintains a certification that the notice was deposited in the United States mail by an employee of the department. Evidence of the record of the notice mailed to the last-known address of the taxpayer as shown by the records of the department and a certification of mailing by first-class mail by a department employee is prima facie proof that the notice was received by the taxpayer.    Notwithstanding subsection (1) of this section, and notwithstanding any other provision of law that requires written correspondence to be sent by first-class mail to a taxpayer, the department may promulgate rules to establish procedures that allow a taxpayer to voluntarily elect to receive any notice or other communication by electronic means pursuant to the established procedures. The procedures must be designed to ensure that to the greatest degree reasonably possible the party viewing the notice or communication is the taxpayer for whom the notice or communication is intended. An electronically transmitted notice or communication is sufficient to satisfy any requirement of mailing if sent in accordance with the procedures. If the department maintains a record of the recipient viewing the notice or communication, the record creates a presumption of receipt by the taxpayer and is prima facie proof that the notice or communication was received by the taxpayer.    For purposes of this section, the term “taxpayer” includes the agent or personal representative of the estate of the taxpayer.     History. Source: L. 96: Entire section added, p. 164, § 3, effective July 1. L. 2014: Entire section amended, (HB 14-1107), ch. 134, p. 464, § 1, effective April 25.
CO Code § 39-21-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-106. Compromise

  The executive director or his or her delegate may compromise any civil or criminal case arising under any tax or the charge on oil and gas production imposed by articles 22 to 29 of this title, article 60 of title 34, or article 3 of title 42, C.R.S., prior to reference to the department of law for prosecution or defense; and the attorney general or his or her delegate shall, upon the written direction of the executive director, compromise any such case after reference to the department of law for prosecution or defense.    Whenever a compromise of two thousand five hundred dollars or more is made by the executive director or his delegate in any case, there shall be placed on file in the office of the executive director or his delegate the opinion of the director with his reasons therefor, which may include financial inability of the taxpayer to pay a greater amount, with a statement of:   The amount of tax assessed;    The amount of interest, additional amount, addition to the tax, or assessable penalty imposed by law on the person against whom the tax is assessed; and    The amount paid in accordance with the terms of the compromise.       Notwithstanding the provisions of subsection (2) of this section, no such opinion shall be required with respect to the compromise of any civil case in which the unpaid amount of tax assessed, including any interest, additional amount, addition to the tax, or assessable penalty, is less than two thousand five hundred dollars.     History. Source: L. 65: P. 1135, § 2. C.R.S. 1963: § 138-9-5. L. 72: P. 621, § 165. L. 77: (1) amended, p. 842, § 5, effective July 1; (1) amended, pp. 1766, 1852, §§ 3, 5, effective January 1, 1978. L. 79: (1) amended, p. 1499, § 22, effective January 1, 1980. L. 86: (1) amended, p. 1110, § 5, effective July 1. L. 89: (1) amended, p. 1594, § 6, effective July 1, 1993. L. 90: (1) amended, p. 1722, § 5, effective May 1; (1) amended, p. 1722, § 6, effective July 1, 1993. L. 2001: (1) amended, p. 778, § 9, effective June 1. L. 2009: (1) amended,(HB 09-1053), ch. 159, p. 689, § 12, effective August 5. History. Source: L. 65: P. 1135, § 2. C.R.S. 1963: § 138-9-5. L. 72: P. 621, § 165. L. 77: (1) amended, p. 842, § 5, effective July 1; (1) amended, pp. 1766, 1852, §§ 3, 5, effective January 1, 1978. L. 79: (1) amended, p. 1499, § 22, effective January 1, 1980. L. 86: (1) amended, p. 1110, § 5, effective July 1. L. 89: (1) amended, p. 1594, § 6, effective July 1, 1993. L. 90: (1) amended, p. 1722, § 5, effective May 1; (1) amended, p. 1722, § 6, effective July 1, 1993. L. 2001: (1) amended, p. 778, § 9, effective June 1. L. 2009: (1) amended,(HB 09-1053), ch. 159, p. 689, § 12, effective August 5.    Editor's note:   Amendments to subsection (1) by House Bill 77-1076, Senate Bill 77-100, and Senate Bill 77-144 were harmonized.
CO Code § 39-21-111 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-111. Jeopardy Assessment and Demands

  If the executive director of the department of revenue finds that collection of the tax will be jeopardized by delay, in his discretion, he may declare the taxable period immediately terminated, determine the tax, and issue notice and demand for payment thereof; and, having done so, the tax shall be due and payable forthwith, and the executive director may proceed immediately to collect such tax as provided in section 39-21-114.    In any other case wherein it appears that the revenue is in jeopardy, the executive director of the department of revenue may immediately issue demand for payment; and, regardless of the provisions of sections 39-21-103 and 39-21-105, the tax shall be due and payable forthwith and, in his discretion, the executive director may proceed immediately to collect said tax as provided in section 39-21-114.    Collection under either subsection (1) or (2) of this section may be stayed if the taxpayer gives such security for payment as shall be satisfactory to the executive director.     History. Source: L. 65: P. 1140, § 2. C.R.S. 1963: § 138-9-10. History. Source: L. 65: P. 1140, § 2. C.R.S. 1963: § 138-9-10.    ANNOTATION   Section not unconstitutionally vague. The words “jeopardized” and “jeopardy”, in subsections (1) and (2), respectively, are not unconstitutionally vague. Kraftco Corp. v. Charnes, 636 P.2d 1300 (Colo. App. 1981).   Subsection (2) can reasonably be interpreted to apply in those situations in which a notice of deficiency has been issued. Flores v. Dept. of Rev., 802 P.2d 1175 (Colo. App. 1990).   Where a jeopardy assessment has been made without a notice of deficiency and a distraint warrant and seizure have been pursued under § 39-21-114 , the taxpayer has no right to an administrative hearing under § 39-21-103 , but the taxpayer may sue the executive director of the department in district court under § (6) or proceed under § 24-4-106 . Flores v. Dept. of Rev., 802 P.2d 1175 (Colo. App. 1990).
CO Code § 39-21-114.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-114.5. Surrender of Property Subject to Levy - Definition

  For any person in possession of property or rights to property owned by or owing to a taxpayer that is subject to levy:     Except as provided in subsection (1)(a)(II) of this section, a person shall, upon demand of the executive director, surrender the property or the rights to the property subject to levy to the executive director. (a) (I) Except as provided in subsection (1)(a)(II) of this section, a person shall, upon demand of the executive director, surrender the property or the rights to the property subject to levy to the executive director.    A person is not required to surrender the property or the rights to the property belonging to the taxpayer that is subject to levy to the executive director if the person, at the time of the demand, has a valid right of setoff or an interest superior to the department's.       If the person is a bank or other financial institution, the bank or other financial institution shall surrender any deposits in the bank or financial institution within twenty-one days after service of the levy.    If the person is an employer, the employer shall surrender salary or wages within twenty-one days after the end of the taxpayer's pay period. The effect of a levy on salary or wages payable to or received by a taxpayer is continuous from the date the levy is first made until the department releases the levy. The levy for any pay period may not exceed twenty-five percent of the taxpayer's disposable earnings. For purposes of this section, “disposable earnings” has the same meaning as set forth in section 13-54-104 (1).       Any person who fails to or refuses to surrender property or rights to property owned by or owing to a taxpayer that is subject to levy upon demand by the executive director is liable to the state for a sum equal to the value of the property or the rights to the property that is not surrendered, not to exceed the amount of the liability for which the levy was made. Any amount recovered under this subsection (2) is credited against the liability for which the levy was made.    Any person in possession of property or rights to the property belonging to a taxpayer that is subject to levy and upon which a levy has been made, who, upon demand by the executive director, surrenders such property or rights to the property to the executive director or who pays the liability required under subsection (2) of this section is discharged from any obligation or liability to the taxpayer and any other person with respect to the property or rights to the property arising from the surrender or payment.      History. Source: L. 2019: Entire section added, (SB 19-035), ch. 64, p. 232, § 3, effective August 2.
CO Code § 39-21-115 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-115. Reciprocity With Other States for Collection of Taxes Provided

  Any state of the United States or any political subdivision thereof has the right to sue in the courts of the state of Colorado to recover any lawfully imposed taxes which may be owing it, whether or not the taxes have been reduced to judgment, when the like right is accorded to the state of Colorado and its political subdivisions by that state through statutory authority or granted as a matter of comity. The appropriate officials of such other states are authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the secretary of state of such other state that such officials have the authority to collect the taxes to be collected by such action shall be the conclusive proof of authority.    The attorney general or an appropriate official of any political subdivision of the state of Colorado may bring suit in the courts of other states to collect taxes legally due this state or any political subdivision thereof.    “Taxes” as used in this section includes:   Any tax assessments lawfully made, whether they are based upon a return or other disclosure of the taxpayer, or upon the information and belief of the taxing authority, or otherwise;    Any penalties lawfully imposed pursuant to a taxing statute; and    Interest charges lawfully added to the tax liability which constitutes the subject of the action.       Repealed.     History. Source: L. 69: P. 1144, § 1. C.R.S. 1963: § 138-9-18. L. 2001: (4) added, p. 780, § 14, effective June 1. L. 2009: (4) repealed, (HB 09-1053), ch. 159, p. 692, § 17, effective August 5. History. Source: L. 69: P. 1144, § 1. C.R.S. 1963: § 138-9-18. L. 2001: (4) added, p. 780, § 14, effective June 1. L. 2009: (4) repealed, (HB 09-1053), ch. 159, p. 692, § 17, effective August 5.
CO Code § 39-21-116.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-116.5. Penalties - Repeal

  In addition to the personal liability provided in section 39-21-116, all officers of a corporation and all members of a partnership or a limited liability company required to collect, account for, and pay over any tax administered by this article 21 who willfully fail to collect, account for, or pay over such tax or who willfully attempt in any manner to evade or defeat any such tax, or the payment thereof, are subject to, in addition to other penalties provided by law, a penalty equal to one hundred fifty percent of the total amount of the tax not collected, accounted for, paid over, or otherwise evaded. An officer of a corporation or a member of a partnership or a limited liability company shall be deemed to be subject to this section if the corporation, partnership, or limited liability company is subject to filing returns or paying taxes administered by this article 21 and if such officers of corporations or members of partnerships or limited liability companies voluntarily or at the direction of their superiors assume the duties or responsibilities of complying with the provisions of any tax administered by this article 21 on behalf of the corporation, partnership, or limited liability company.      This section does not apply to the temporary sales tax deduction and retention allowed in section 39-26-105 (1.3).    This subsection (2) is repealed, effective December 31, 2026.         History. Source: L. 77: Entire section amended, p. 1777, § 2, effective July 1. L. 85: Entire section amended, p. 1253, § 3, effective January 1, 1986. L. 90: Entire section amended, p. 452, § 31, effective April 18. L. 2020, 1st Ex. Sess.: Entire section amended, (HB 20B-1004), ch. 3, p. 25, § 6, effective December 7.    Cross references:   For the legislative declaration in HB 20B-1004, see section 1 of chapter 3, Session Laws of Colorado 2020, First Extraordinary Session.   ANNOTATION   Title of corporate president does not necessarily include the responsibility of tax compliance. This section is applicable only to those corporate officers responsible for tax compliance who willfully fail to collect, account for, or pay taxes. Hanson v. Colo. Dept. of Rev., 140 P.3d 256 (Colo. App. 2006).
CO Code § 39-21-117 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-117. Saving Clause

 The provisions of section 13-52-108 , C.R.S., shall not apply to methods of enforcing collections provided in this article.   History. Source: L. 65: P. 1150, § 4. C.R.S. 1963: § 138-9-16. History. Source: L. 65: P. 1150, § 4. C.R.S. 1963: § 138-9-16.
CO Code § 39-21-119 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-119. Filing With Executive Director - When Deemed to Have Been Made

     Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the executive director that is transmitted through the United States mail is deemed filed with and received by the executive director on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed.    Any such document which is mailed, but not received by the executive director, or is received and the cancellation mark is not legible, or is erroneous or omitted shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mails on or before the date due for filing. In such cases of nonreceipt of a document by the executive director, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by the executive director of the failure to receive such document.       If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States postal service of such registration, certification, or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed to the executive director, to the state officer or state agency to which it was addressed, and the date of the registration, certification, or certificate shall be deemed to be the postmark date.    If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.    The date of receipt of returns or other documents made, filed, signed, subscribed, verified, transmitted, received, or stored under the alternative methods provided in section 39-21-120 shall be determined pursuant to rules and regulations adopted by the executive director pursuant to section 39-21-112 (1).     History. Source: L. 77: Entire section added, p. 1404, § 3, effective July 1. L. 82: (1)(a) amended, p. 559, § 3, effective April 6. L. 93: (4) added, p. 429, § 2, effective April 19. L. 2001: (1)(a) amended, p. 780, § 15, effective June 1. L. 2009: (1)(a) amended, (HB 09-1053), ch. 159, p. 693, § 18, effective August 5. L. 2021: (1)(a) amended, (HB 21-1157), ch. 118, p. 454, § 1, effective September 7.
CO Code § 39-21-120 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-120. Signature and Filing Alternatives for Tax Returns

  The executive director may prescribe alternative methods for the making, filing, signing, subscribing, verifying, transmitting, receiving, or storing of returns or other documents pursuant to the statutory provisions of this article 21 and other articles referenced in this article 21. The executive director shall adopt rules as may be appropriate to define and implement acceptable alternatives for each article within the scope of this section.    Any return or other document signed, subscribed, or verified under any method adopted under subsection (1) of this section shall be treated for all purposes, including penalties for perjury, in the same manner as if verified by signature.    To enable alternative filing of tax returns, the executive director is hereby authorized to contract for communications services with governmental or private contractors. Such contractors shall be subject to the provisions of section 39-21-113 (4), and each contract entered into pursuant to this subsection (3) shall set forth the provisions of section 39-21-113 (4) and (6).     History. Source: L. 93: Entire section added, p. 428, § 1, effective April 19. L. 2001: (1) amended, p. 781, § 16, effective June 1. L. 2009: (1) amended,(HB 09-1053), ch. 159, p. 693, § 19, effective August 5. L. 2019: (1) amended,(SB 19-241), ch. 390, p. 3475, § 49, effective August 2; (1) amended,(HB 19-1256), ch. 395, p. 3514, § 2, effective August 2. L. 2021: (1) amended,(HB 21-1157), ch. 118, p. 454, § 2, effective September 7.    Editor's note:   Amendments to subsection (1) by SB 19-241 and HB 19-1256 were harmonized.
CO Code § 39-21-121 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 21 - Procedure and Administration|Part 1 - General Provisions|§ 39-21-121. Unclaimed Property Offset - Definition

     The department shall periodically certify to the state treasurer, acting as the administrator of unclaimed property under the “Revised Uniform Unclaimed Property Act”, article 13 of title 38, information regarding persons who are liable for the payment of taxes, penalties, or interest imposed pursuant to articles 22 to 33 of this title 39 that are delinquent and in distraint.    The information described in paragraph (a) of this subsection (1) shall include the social security number or federal employer identification number, whichever is applicable, of the person owing the delinquent taxes, penalties, or interest, the amount owed, and any other identifying information required by the state treasurer.         Before paying a claim for unclaimed property pursuant to section 38-13-905, the state treasurer shall compare the social security number or federal employer identification number, whichever is applicable, of the claimant with those certified by the department pursuant to subsection (1) of this section. If the name and associated social security number or federal employer identification number of a claimant appears among those certified, the state treasurer shall obtain the current address of the claimant, suspend the payment of the claim, and notify the department. The notification shall include the name, home address, and social security number or federal employer identification number of the claimant.    After receipt of the notification from the state treasurer that a person claiming unclaimed property pursuant to section 38-13-903 appears among those certified by the department pursuant to subsection (1) of this section, the department shall notify the person, in writing, that the state intends to offset the person's delinquent state taxes, penalties, or interest liability against the person's claim for unclaimed property.       Except as otherwise provided in section 38-13-902.1 (2), upon notification by the state treasurer of the amounts of unclaimed property held pursuant to section 38-13-902.3, the department shall apply such amounts to the person's delinquent state tax liability.    The department shall promulgate rules pursuant to article 4 of title 24, C.R.S., establishing procedures to implement this section.    For purposes of this section, “claim for unclaimed property” means a cash claim submitted in accordance with section 38-13-903.      History. Source: L. 2005: Entire section added, p. 701, § 6, effective August 8. L. 2019: (1)(a), (2), (3), and (5) amended, (SB 19-088), ch. 110, p. 471, § 20, effective July 1, 2020.