reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 20 - ENFORCEMENT OF TAX LIENS (§§ 39-20-101 — 39-20-107) › Section 39-20-103 - When holder of prior lien may file action

(1)
A person having a lien upon or any interest in any real estate referred to in section
39-20-102
under or by virtue of any instrument that has been duly filed of record, in the office of the county clerk and recorder of the county where the real estate is located, prior to the filing of the statement or notice that created a lien upon such real property for taxes or any person purchasing such real estate at a sale to satisfy such prior lien or interest may make written request to the executive director of the department of revenue to file a civil action as provided in section
39-20-102
. If no civil action has been commenced as provided in section
39-20-102
within two months after receipt by the executive director of the written request, the person or purchaser may file a civil action in the district court of any county where any such real property is situated asking for a final determination of all claims of the state of Colorado to and all liens of the state of Colorado upon the real estate in question. Service of the process in such action upon the state of Colorado shall be made upon the executive director of the department of revenue or upon one of his or her deputies. Permission is given for the state of Colorado to be so sued. The court shall in such civil action adjudicate the matters involved therein in the same manner as in the case of civil actions filed under section
39-20-102
.
(2)
Except for liens with priority pursuant to section
39-22-604
, a lien for taxes due the state of Colorado may be divested by a foreclosure pursuant to article
38
of title
38
, C.R.S., in the same manner as other lienors with liens upon the property being foreclosed. The state of Colorado shall have the same redemption rights as other lienors in such a foreclosure. A person foreclosing a deed of trust or other lien with priority over a lien for taxes due the state of Colorado in a foreclosure under article
38
of title
38
, C.R.S., shall not be required to make a written request or to commence a civil action pursuant to subsection (1) of this section.
L. 43: p. 507, § 2. CSA: C. 142, § 280(2). CRS 53: § 138-7-3. C.R.S. 1963: § 138-6-3. L. 2006: Entire section amended, p. 1479, § 34, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 20 - ENFORCEMENT OF TAX LIENS (§§ 39-20-101 — 39-20-107) › Section 39-20-104 - Certificate of discharge subject to lien

If any property, real or personal, under the law, is subject to a lien for the payment of any tax due the state of Colorado, the executive director of the department of revenue may issue a certificate of discharge of any part of the property subject to the lien if he finds that the fair market value of that part of such property remaining subject to the lien is at least double the amount of the liability remaining unsatisfied in respect to such tax and the amount of all prior liens upon such property.
L. 43: p. 508, § 3. CSA: C. 142, § 280(3). CRS 53: § 138-7-4. C.R.S. 1963: § 138-6-4.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 20 - ENFORCEMENT OF TAX LIENS (§§ 39-20-101 — 39-20-107) › Section 39-20-105 - Certificate of discharge to part of property

If any property, real or personal, under the law, is subject to a lien for the payment of any tax due the state of Colorado, the executive director of the department of revenue may issue a certificate of discharge of any part of the property subject to the lien if there is paid over to the executive director, in part satisfaction of the liability in respect to such tax, an amount determined by the executive director, which shall not be less than the value, as determined by him, of the interest of the state of Colorado in the part to be so discharged.
L. 43: p. 508, § 4. CSA: C. 142, § 280(4). CRS 53: § 138-7-5. C.R.S. 1963: § 138-6-5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 20 - ENFORCEMENT OF TAX LIENS (§§ 39-20-101 — 39-20-107) › Section 39-20-106 - How values determined

In determining the values mentioned in section
39-20-105
, the executive director of the department of revenue shall give consideration to the fair market value of the part to be so discharged and to such lien thereon as has priority to the lien of the state of Colorado.
L. 43: p. 508, § 5. CSA: C. 142, § 280(5). CRS 53: § 138-7-6. C.R.S. 1963: § 138-6-6.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 20 - ENFORCEMENT OF TAX LIENS (§§ 39-20-101 — 39-20-107) › Section 39-20-107 - Certificate of release conclusive

A certificate of release or of partial discharge issued under section
39-20-104
shall be held conclusive that the lien of the state of Colorado upon the property released therein is extinguished.
L. 43: p. 509, § 6. CSA: C. 142, § 280(6). CRS 53: § 138-7-7. C.R.S. 1963: § 138-6-7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-101 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Department" means the department of revenue.
(2)
"Executive director" or "executive director of the department of revenue" means the executive director of the department of revenue and includes the head of any group, division, or subordinate department, as appointed in accordance with article
35
of title
24
, C.R.S., whenever the executive director specifically authorizes the group, division, or subordinate department head to act on his or her behalf.
(3)
"Person" includes any individual, firm, corporation, partnership, limited liability company, joint venture, estate, trust, or group or combination acting as a unit.
(4)
"Taxpayer" includes a person against whom a deficiency is being asserted, whether or not he has paid any of the tax in issue prior thereto.
L. 65: p. 1148, § 2. C.R.S. 1963: § 138-9-15. L. 76: (1) amended and (1.5) added, p. 777, § 2, effective July 1. L. 77: Entire section R&RE, p. 1765, § 1, effective June 19. L. 90: (3) amended, p. 450, § 28, effective April 18. L. 93: (2) amended, p. 1239, § 13, effective July 1. L. 2000: (2) amended, p. 1639, § 18, effective June 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-104 - Rejection of claims

(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.
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.
Amendments to this section by House Bill 77-1164 and Senate Bill 77-100 were harmonized.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-104.5 - Frivolous submissions

(1)
As used in this part 1, unless the context otherwise requires, "frivolous submission" means a request for a hearing related to the tax set forth in part 1 of article
22
of this title made pursuant to section
39-21-103
or
39-21-104
that is based on a position that was previously rejected in a published opinion by a Colorado or federal court.
(2)
If the executive director determines that a request for a hearing made pursuant to section
39-21-103
or
39-21-104
is a frivolous submission, the executive director may reject the request. If the executive director does not reject the request, the provisions of section
39-21-103
or
39-21-104
shall apply.
(3)
If the executive director rejects a taxpayer's request for a hearing:
(a)
The executive director shall notify the taxpayer in writing within a reasonable time after receiving the taxpayer's request that the taxpayer's request has been rejected; and
(b)
The executive director shall make a final determination within a reasonable time after receiving the taxpayer's request for a hearing and shall send the taxpayer a notice of final determination accompanied by a notice and demand for payment by first-class mail as set forth in section
39-21-105.5
.
(4)
A taxpayer may appeal the final determination of the executive director in accordance with the provisions of section
39-21-105
.
(5)
Unless an appeal is taken as provided in section
39-21-105
, the tax, together with interest thereon and penalties, if any, shall be paid within thirty days after mailing of the notice and demand for payment by the executive director.
L. 2003: Entire section added, p. 662, § 3, effective March 20.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-105.5 - Notice - first-class mail - definition

(1)
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.
(2)
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.
(3)
For purposes of this section, the term "taxpayer" includes the agent or personal representative of the estate of the taxpayer.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-106 - [See Note] Compromise (§ 39-21-106) › 1

(1)
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.
(2)
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:
(a)
The amount of tax assessed;
(b)
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
(c)
The amount paid in accordance with the terms of the compromise.
(3)
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.
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 1/1/1978. L. 79: (1) amended, p. 1499, § 22, effective 1/1/1980. L. 86: (1) amended, p. 1110, § 5, effective July 1. L. 89: (1) amended, p. 1594, § 6, effective 7/1/1993. L. 90: (1) amended, p. 1722, § 5, effective May 1; (1) amended, p. 1722, § 6, effective 7/1/1993. 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.
Amendments to subsection (1) by House Bill 77-1076, Senate Bill 77-100, and Senate Bill 77-144 were harmonized.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-106 - [See Note] Compromise (§ 39-21-106) › 2

(1)
The executive director or the executive director's delegate may compromise any civil or criminal case arising under any tax or charge administered pursuant to this article 21 prior to reference to the department of law for prosecution or defense; and the attorney general or the attorney general's 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.
(2)
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:
(a)
The amount of tax assessed;
(b)
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
(c)
The amount paid in accordance with the terms of the compromise.
(3)
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.
Amended by 2024 Ch. 423,§ 9, eff. only if, at the November 2024 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-37-201, Colorado Revised Statutes.
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 1/1/1978. L. 79: (1) amended, p. 1499, § 22, effective 1/1/1980. L. 86: (1) amended, p. 1110, § 5, effective July 1. L. 89: (1) amended, p. 1594, § 6, effective 7/1/1993. L. 90: (1) amended, p. 1722, § 5, effective May 1; (1) amended, p. 1722, § 6, effective 7/1/1993. 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.
Amendments to subsection (1) by House Bill 77-1076, Senate Bill 77-100, and Senate Bill 77-144 were harmonized.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-111 - Jeopardy assessment and demands

(1)
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
.
(2)
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
.
(3)
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.
L. 65: p. 1140, § 2. C.R.S. 1963: § 138-9-10.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-114.5 - Surrender of property subject to levy - definition

(1)
For any person in possession of property or rights to property owned by or owing to a taxpayer that is subject to levy:
(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.
(II)
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.
(b)
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.
(c)
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)
.
(2)
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.
(3)
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.
Added by 2019 Ch. 64,§ 3, eff. 8/2/2019.
L. 2019: Entire section added, (SB 19-035), ch. 232, p. 232, § 3, effective August 2.
Section 5(2) of chapter 64 (SB 19-035), Session Laws of Colorado 2019, provides that the act adding this section applies to assessments of tax and the levying of property or rights to property for payment of delinquent taxes on or after August 2, 2019.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-115 - Reciprocity with other states for collection of taxes provided

(1)
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.
(2)
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.
(3)
"Taxes" as used in this section includes:
(a)
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;
(b)
Any penalties lawfully imposed pursuant to a taxing statute; and
(c)
Interest charges lawfully added to the tax liability which constitutes the subject of the action.
(4)
Repealed.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-116.5 - Penalties - repeal

(1)
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.
(2)
(a)
This section does not apply to the temporary sales tax deduction and retention allowed in section
39-26-105
(1.3).
(b)
This subsection (2) is repealed, effective December 31, 2026.
Amended by 2020EX1 Ch. 3, § 6, eff. 12/7/2020.
L. 77: Entire section amended, p. 1777, § 2, effective July 1. L. 85: Entire section amended, p. 1253, § 3, effective 1/1/1986. 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.
For the legislative declaration in HB 20B-1004, see section 1 of chapter 3, Session Laws of Colorado 2020, First Extraordinary Session.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 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.
L. 65: p. 1150, § 4. C.R.S. 1963: § 138-9-16.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-120 - Signature and filing alternatives for tax returns

(1)
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.
(2)
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.
(3)
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)
.
Amended by 2021 Ch. 118,§2, eff. 9/7/2021.
Amended by 2019 Ch. 395,§2, eff. 8/2/2019.
Amended by 2019 Ch. 390,§49, eff. 8/2/2019.
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. 693, p. 693, § 19, effective August 5. L. 2019: (1) amended, (SB 19-241), ch. 3475, p. 3475, § 49, effective August 2; (1) amended, (HB 19-1256), ch. 3514, p. 3514, § 2, effective August 2. L. 2021: (1) amended, (HB 21-1157), ch. 118, p. 454, § 2, effective September 7.
Amendments to subsection (1) by SB 19-241 and HB 19-1256 were harmonized.
2021 Ch. 118, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-121 - Unclaimed property offset - definition

(1)
(a)
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.
(b)
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.
(2)
(a)
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.
(b)
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.
(3)
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.
(4)
The department shall promulgate rules pursuant to article
4
of title
24
, C.R.S., establishing procedures to implement this section.
(5)
For purposes of this section, "claim for unclaimed property" means a cash claim submitted in accordance with section
38-13-903
.
Amended by 2019 Ch. 110,§ 20, eff. 7/1/2020.
L. 2005: Entire section added, p. 701, § 6, effective August 8.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 1 - GENERAL PROVISIONS (§§ 39-21-101 — 39-21-122) › Section 39-21-122 - [Repealed]

L. 2010: Entire section added, (HB 10-1189), ch. 5, p. 38, §2, effective February 24; entire section added, (HB 10-1190), ch. 6, p. 42, §3, effective February 24; entire section added, (HB 10-1191), ch. 7, p. 47, §4, effective February 24; entire section added, (HB 10-1193), ch. 9, p. 56, §3, effective February 24; entire section added, (HB 10-1194), ch. 10, p. 59, §2, effective February 24; entire section added, (HB 10-1195), ch. 11, p. 63, §2, effective February 24; entire section added, (HB 10-1196), ch. 12, p. 66, §3, effective February 24; entire section added, (HB 10-1199), ch. 13, p. 67, §1, effective February 24; entire section added, (HB 10-1192), ch. 8, p. 52, §5, effective March 1; entire section added, (HB 10-1197), ch. 175, p. 635, §3, effective August 11. L. 2011: (7) repealed, (HB 11-1005), ch. 194, p. 755, §2, effective July 1; (4)(b) added by revision, (HB 11-1293), ch. 299, pp. 1437, 1440, §§ 3, 6. L. 2016: Entire section repealed, (HB 16-1026), ch. 36, p. 91, § 1, effective March 22.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 2 - TAX AMNESTY PROGRAM (§§ 39-21-201 — 39-21-202) › Section 39-21-202 - [Repealed]

L. 2011: Entire section added, (SB 11-184), ch. 290, p. 1347, §2, effective June 3.
Subsection (3) provided for the repeal of this section, effective January 1, 2016. (See L. 2011, p. 290.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 3 - TAX PROFILE AND EXPENDITURE REPORT (§§ 39-21-301 — 39-21-306) › Section 39-21-302 - Definitions

As used in this part 3, unless the context otherwise requires:
(1)
"Colorado tax profile study 2001" means the "Colorado Tax Profile Study 2001 and Statistics of Income" prepared in May 2004 by the office of research and analysis in the department for the individual income tax returns tax year 2000 and the corporate income tax returns filed in fiscal year 2002.
(1.3)
"Evaluation report" means the evaluation report that the state auditor is required to prepare pursuant to section
39-21-305
.
(1.5)
"State auditor" means the state auditor described in section
2-3-102
, C.R.S.
(2)
"Tax expenditure" means a tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate for certain persons, types of income, transactions, or property that results in reduced tax revenue.
(3)
"Tax profile and expenditure report" or "report" means the biennial report that the department is required to prepare pursuant to section
39-21-303(1)
.
L. 2011: Entire part added, (SB 11-184), ch. 290, p. 1348, §3, effective June 3. L. 2016: (1.3) and (1.5) added, (SB 16-203), ch. 211, p. 817, § 2, effective August 10.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 3 - TAX PROFILE AND EXPENDITURE REPORT (§§ 39-21-301 — 39-21-306) › Section 39-21-304 - Tax expenditure - tax preference performance statement - tax expenditure repeal requirement

(1)
(a)
On and after January 1, 2021, any bill that creates a new tax expenditure or extends an expiring tax expenditure must include a tax preference performance statement as part of a statutory legislative declaration.
(b)
If the bill extends an expiring tax expenditure, the bill must either include a tax preference performance statement if one was not earlier included or it must amend, in such a way as to provide updated information, the tax preference performance statement that was included when the tax expenditure was enacted.
(2)
The tax preference performance statement must indicate one or more of the following general categories, by reference to the applicable category specified in this subsection (2), as the legislative purpose of the new tax expenditure:
(a)
Tax expenditure intended to induce certain designated behavior by taxpayers;
(b)
Tax expenditure intended to improve industry competitiveness;
(c)
Tax expenditure intended to create or retain jobs;
(d)
Tax expenditure intended to reduce structural inefficiencies in the tax structure; or
(e)
Tax expenditure intended to provide tax relief for certain businesses or individuals.
(3)
In addition to the general category specified in subsection (2) of this section, a tax preference performance statement must also provide detailed information regarding the legislative purpose of the new tax expenditure or of the extension of the expiring tax expenditure. The required detailed information must, at minimum, include clear, relevant, and ascertainable metrics and data requirements that allow the general assembly and the state auditor to measure the effectiveness of the tax expenditure in achieving the purpose designated under this section.
(4)
On and after January 1, 2021, any bill that creates a new tax expenditure must include a repeal of the expenditure after a specified period of tax years and any bill that extends an expiring tax expenditure must extend the expenditure for a specified period of tax years. A bill that creates a new tax expenditure or extends an expiring tax expenditure may not establish the tax expenditure for an indefinite period of time.
Amended by 2020 Ch. 185,§ 1, eff. 9/14/2020.
L. 2011: Entire part added, (SB 11-184), ch. 290, p. 1351, §3, effective June 3.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 3 - TAX PROFILE AND EXPENDITURE REPORT (§§ 39-21-301 — 39-21-306) › Section 39-21-306 - State auditor report - federal tax law and changes that impact the state tax base

(1)
Annually, the state auditor shall study and evaluate impacts to the state's policy of using federal taxable income as the basis for Colorado taxable income. The evaluation must include a review of federal tax law, including changes, that may have a significant impact on the state's tax base or otherwise impact taxable income within the state.
(2)
Notwithstanding sections 2-3-103 (2) and 24-1-136 (9), the state auditor shall present the findings made pursuant to subsection (1) of this section in the form of a report that must be posted on the general assembly's website and delivered to the joint budget committee and the finance committees of the senate and the house of representatives. The state auditor shall ensure that the first report is delivered no later than June 30, 2025, and shall ensure that subsequent reports are delivered no later than June 30 of each year thereafter.
(3)
(a)
Any records, information, or documentation generated pursuant to this section are work papers of the state auditor and shall be open to public inspection only upon approval of a majority of members of the legislative audit committee created in section 2-3-101. Only the specific work papers that the legislative audit committee votes to approve for disclosure shall be open to public inspection. Work papers that have not been specifically approved for disclosure by a majority vote of the legislative audit committee shall remain confidential. Under no circumstances shall the work papers be open to public inspection prior to a completed report being posted as specified in subsection (2) of this section.
(b)
(I)
The state auditor shall collaborate, at least annually, with the department regarding the department's knowledge or awareness of:
(A)
Any expected impacts to the state's policy of using federal taxable income as the basis for Colorado taxable income; and
(B)
Federal tax law changes that may have a significant impact on the state's tax base or otherwise impact taxable income within the state.
(II)
As necessary to determine the impacts described in subsection (3)(b)(I) of this section, the department shall provide the state auditor with statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, to the extent authorized in section 39-21-113 (5), section 6103 (d)(1) of the federal "Internal Revenue Code of 1986", as amended, and the regulations and policies promulgated thereto.
(c)
The state auditor's authority set forth in section 2-3-107 applies to the state auditor's report set forth in this section.
Added by 2024 Ch. 375,§ 2, eff. 6/4/2024, app. to tax expenditure evaluation reports of the state auditor on or after 6/4/2024.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 4 - LEGISLATIVE OVERSIGHT COMMITTEE CONCERNING TAX POLICY (§§ 39-21-401 — 39-21-405) › Section 39-21-401 - Legislative declaration

(1)
The general assembly finds and declares that:
(a)
In 2000, the general assembly enacted the formation of a temporary commission on taxation for the purpose of reviewing and reporting on the current system of taxation by state and local governments and making recommendations for modifications;
(b)
The state of Colorado and its citizens have experienced many changes since the last comprehensive review and analysis of tax policy was completed;
(c)
The tax structure of the state and local governments in Colorado has become more complicated and outdated through a long history of incremental and piecemeal modifications made by statutory and constitutional enactments that have resulted in unintended consequences;
(d)
These modifications may have resulted in the tax burden for financing government services and programs being borne disproportionately by certain taxpayers and may have diminished Colorado's ability to attract new businesses and retain existing businesses that are vital to the economic well-being of the state and its citizens; and
(e)
It is therefore necessary to review the state's current tax policy.
(2)
The general assembly further finds and declares that it is necessary to create the legislative oversight committee concerning tax policy and, in addition, establish the committee as the appropriate entity to review the evaluations of tax expenditures that are statutorily completed by the state auditor.
Added by 2021 Ch. 468,§1, eff. 7/7/2021.
L. 2021: Entire part added, (HB 21-1077), ch. 3365, p. 3365, § 1, effective July 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 4 - LEGISLATIVE OVERSIGHT COMMITTEE CONCERNING TAX POLICY (§§ 39-21-401 — 39-21-405) › Section 39-21-402 - Definitions

As used in this part 4, unless the context otherwise requires:
(1)
"Legislative oversight committee" or "committee" means the legislative oversight committee concerning tax policy established in section
39-21-403
.
(2)
"Task force" means the task force concerning tax policy established pursuant to section
39-21-404
.
(3)
"Tax policy" refers to decisions by the state or local governments regarding taxes that have or may be levied, and includes an analysis of the benefits and burdens of the state's overall tax structure with respect to the promotion of certainty, fairness, adequacy, transparency, and administrative ease. The scope of "tax policy" to be considered by the committee and the task force is annually determined by the committee as set forth in section
39-21-403(2)(b)
.
Added by 2021 Ch. 468,§1, eff. 7/7/2021.
L. 2021: Entire part added, (HB 21-1077), ch. 3366, p. 3366, § 1, effective July 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GENERAL AND ADMINISTRATIVE (§§ 39-20-101 — 39-21-405) › Article 21 - Procedure and Administration (§§ 39-21-101 — 39-21-405) › Part 4 - LEGISLATIVE OVERSIGHT COMMITTEE CONCERNING TAX POLICY (§§ 39-21-401 — 39-21-405) › Section 39-21-405 - Repeal of part

This part 4 is repealed, effective December 31, 2031.
Amended by 2024 Ch. 375,§ 5, eff. 6/4/2024, app. to tax expenditure evaluation reports of the state auditor on or after 6/4/2024.
Added by 2021 Ch. 468, § 1, eff. 7/7/2021.
L. 2021: Entire part added, (HB 21-1077), ch. 3373, p. 3373, § 1, effective July 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 1 - GENERAL (§§ 39-22-101 — 39-22-130) › Section 39-22-101 - Short title

This article shall be known and may be cited as the "Colorado Income Tax Act of 1987".
L. 87: Entire part R&RE, p. 1426, § 2, effective June 22.
This section is similar to former § 39-22-101 as it existed prior to 1987.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 1 - GENERAL (§§ 39-22-101 — 39-22-130) › Section 39-22-102 - Legislative declaration

(1)
The general assembly hereby finds, determines, and declares that the purposes of the "Colorado Income Tax Act of 1987" include, but are not limited to:
(a)
Simplifying the preparation of state income tax returns;
(b)
Aiding in the interpretation of the state income tax law through increased use of federal judicial and administrative determinations and precedents;
(c)
Improving the enforcement of the state income tax laws through better use of information obtained from federal income tax audits.
L. 87: Entire part R&RE, p. 1426, § 2, effective June 22.
This section is similar to former § 39-22-101 as it existed prior to 1987.