Procedure and Administration

C.R.S. tit. 39, art. 21

in effect

C.R.S. § 39-21-101 Definitions

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.

C.R.S. § 39-21-102 Scope

39-21-102. Scope. (1) Unless otherwise indicated, the provisions of this article 21 apply to the taxes or fees imposed by articles 22 to 37 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. (2) 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. (3) Repealed. (4) 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. (5) 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. (6) 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. (7) 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. (8) The provisions of this article 21 apply to the fees imposed pursuant to the provisions of article 61 of title 33 and the fees imposed by the provisions of section 43-4-1204, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of article 61 of title 33 and the provisions of section 43-4-1204.

C.R.S. § 39-21-103 Hearings

39-21-103. Hearings. (1) As soon as practicable after any tax return or the return showing the value of oil and gas is filed, the executive director shall examine it and shall determine the correct amount of tax. If the tax found due is greater than the amount theretofore assessed or paid, a notice of deficiency shall be mailed to the taxpayer by first-class mail as set forth in section 39-21-105.5. (1.5) (a) (I) No later than December 15, 2021, collegeinvest shall provide the department with a secure electronic report containing the name and social security number, and the amount of the distribution, of each account holder of a colleginvest account who is also a Colorado taxpayer making a distribution in the reporting tax years commencing on or after January 1, 2017, but before January 1, 2021. (II) The department shall examine a risk-based sample of the information provided by collegeinvest under subsection (1.5)(a)(I) of this section to substantiate that any distribution from a collegeinvest account was made for the reasons specified in section 39-22-104 (4)(i)(III), and shall determine the correct amount of tax for any taxpayer that made unqualified distributions. If the tax that is found due is greater than the amount assessed or paid, the department shall notify the taxpayer as set forth in subsection (1) of this section. (b) For income tax years commencing on or after January 1, 2021, the executive director shall regularly examine a risk-based sample of the information provided by collegeinvest under section 39-22-104 (4)(i)(V) to substantiate that any distribution from a collegeinvest account was made for the reasons specified in section 39-22-104 (4)(i)(III), and shall determine the correct amount of tax for any taxpayer that made unqualified distributions. If the tax that is found due is greater than the amount assessed or paid, the department shall notify the taxpayer as set forth in subsection (1) of this section. (c) The executive director shall provide a report of the examinations required under subsections (1.5)(a) and (1.5)(b) of this section, consistent with section 39-21-113 (5), as part of the department's presentation to its committee of reference at a hearing held pursuant to section 2-7-203 (2)(a) of the "State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act". (2) The taxpayer may request a hearing on the proposed tax by application to the executive director within thirty days of the mailing of a notice of deficiency. (3) The request for hearing shall set forth the taxpayer's reasons for and the amount of the requested changes in the deficiency. (3.5) 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. of the requested changes in the deficiency. (3.5) 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. (4) The executive director of the department of revenue shall notify the taxpayer in writing of the time and place for such hearing thirty days prior thereto. The hearing must be held at a location designated by the executive director in either Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, or Jefferson county, or, at the election of the taxpayer, by video conference; except that, if the taxpayer resides or has their principal place of business in Colorado and the disputed deficiency is either two hundred dollars or less, or involves sales and use taxes regardless of the amount, then the hearing may be held, at the election of the taxpayer, in the district office of the department nearest to the place where the taxpayer resides or has their principal place of business in Colorado. (4.5) If the taxpayer and the executive director agree that the disposition of the taxpayer's requested changes requires the resolution of a question of law arising under the United States or Colorado constitutions, the executive director shall memorialize the agreement and send the taxpayer a notice of the agreement by first-class mail as set forth in section 39-21-105.5. If a notice is sent pursuant to this subsection (4.5), a taxpayer may elect to waive a hearing pursuant to this section and appeal the notice of deficiency directly to the district court pursuant to section 39-21-105 within thirty days after the mailing of the notice. (5) After a hearing under this section, the taxpayer shall not be entitled to a second hearing before the executive director of the department of revenue on the matters set forth in his previous request for hearing. (6) (a) Except as provided in paragraph (b) of this subsection (6), the hearing shall be held before the executive director of the department of revenue. (b) In cases where the disputed deficiency is more than two hundred dollars and involves an income tax, the hearing may be held before such qualified person within the department specifically authorized by the executive director to act on the executive director's behalf to hear such dispute. In cases where the disputed deficiency is two hundred dollars or less or involves a sales, use, or gift tax, the hearing may be held before such person within the department as the executive director shall designate. (c) The executive director or the executive director's delegate is authorized to administer oaths and take testimony. At the hearing, the taxpayer may assert any facts, make any arguments, and file any briefs and affidavits the taxpayer believes pertinent to the case. (7) In lieu of the request for hearing within the time provided by this section, the taxpayer may, at his election, file a written brief and such other written materials or documents as he deems appropriate and request that the executive director of the department of revenue reconsider the deficiency without a hearing. The executive director shall reconsider the deficiency in the same manner as if the written material submitted had been presented at a hearing pursuant to this section. The submission of written material shall be considered for all purposes the same as a request for and submission of the material at a hearing. utive director of the department of revenue reconsider the deficiency without a hearing. The executive director shall reconsider the deficiency in the same manner as if the written material submitted had been presented at a hearing pursuant to this section. The submission of written material shall be considered for all purposes the same as a request for and submission of the material at a hearing. (8) (a) Based on the evidence presented at the hearing or filed in support of the taxpayer's contentions or after the expiration of thirty days from the mailing of the notice of deficiency, if no request for hearing or brief has been filed by the taxpayer, the executive director of the department of revenue shall make a final determination within the time specified in paragraph (b) of this subsection (8) and shall send the taxpayer a notice of final determination accompanied by notice and demand for payment by first-class mail as set forth in section 39-21-105.5. (b) The executive director shall make a final determination within sixty days of the hearing. Such deadline may be extended: (I) By up to an additional sixty days by mutual agreement between the executive director and the taxpayer; or (II) By the executive director in the executive director's discretion if the final determination raises issues that require additional information or time to analyze in order to make the determination. The executive director may authorize successive extensions of a deadline to make a particular determination; however, no individual extension authorized pursuant to this subparagraph (II) shall exceed sixty days. Prior to authorizing each extension of a deadline pursuant to this subparagraph (II), the executive director shall mail a written notice of the extension and the specific reasons therefor to the taxpayer. (c) The executive director may modify the tax, penalty, and interest questioned at the hearing and may approve a refund; except that no additional tax shall be assessed for less than one dollar. 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.

C.R.S. § 39-21-104 Rejection of claims

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.

C.R.S. § 39-21-104.5 Frivolous submissions

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.

C.R.S. § 39-21-105 Appeals

39-21-105. Appeals. (1) The taxpayer may appeal the final determination of the executive director issued pursuant to section 39-21-103, 39-21-104, or 39-21-104.5 within thirty days after the mailing of such determination. Jurisdiction to hear and determine such appeals is in the district courts of this state. (2) (a) Venue is in the district court of the county where the taxpayer resides or has his or her principal place of business. If the taxpayer has neither a residence nor a principal place of business within the state, venue is in the Denver district court. (b) The district court shall try the case de novo, reviewing all questions of law and fact, such review being conducted in accordance with the Colorado rules of civil procedure. The taxpayer shall present his or her case in the same manner as the plaintiff in other civil actions and the normal rules of evidence shall apply. The taxpayer has the burden of proof with respect to the issues raised in the written notice described in subsection (3) of this section except as to the issue of whether the taxpayer has been guilty of fraud with intent to evade tax. The burden of proof is on the executive director of the department of revenue or his or her delegate to show that a petitioner is liable as a transferee of property of a taxpayer but not to show that the taxpayer was liable for the tax. The district court may affirm, modify, or reverse the determination of the executive director and may enter judgment on its findings. (3) A taxpayer appeals a final determination of the executive director by filing, with the clerk of the district court of the proper county, a copy of the notice of final determination received by the taxpayer, together with a written notice stating that the taxpayer appeals to the district court and alleging the pertinent facts upon which such appeal is grounded. (4) Within fifteen days after filing an appeal to the district court from a decision pursuant to section 39-21-104.5, the taxpayer shall file with the district court a surety bond in twice the amount of the taxes, interest, and other charges stated as due in the final determination by the executive director which are contested on appeal. The taxpayer may, at his or her option, satisfy the surety bond requirement by deposit in a savings account or deposit account held in, or purchase a certificate of deposit issued by, a state or national bank or by a state or federal savings and loan association, in accordance with the provisions of section 11-35-101 (1), C.R.S., an amount equal to twice the amount of the taxes, interest, and other charges stated as due in the final determination by the executive director. (5) Any taxpayer may, at his or her option, deposit the disputed amount with the executive director of the department of revenue within fifteen days after filing an appeal to the district court. If such amount is so deposited, no further interest accrues on the deficiency contested during the pendency of the action. At the conclusion of the action, after appeal to the supreme court or the court of appeals or after the time for such appeal has expired, the funds deposited must be, at the direction of the court, either retained by the executive director and applied against the deficiency or returned in whole or in part to the taxpayer with interest at the rate imposed under section 39-21-110.5. The taxpayer does not need to make a claim for refund of amounts deposited with the executive director of the department of revenue in order for such amounts to be repaid in accordance with the direction of the court. her retained by the executive director and applied against the deficiency or returned in whole or in part to the taxpayer with interest at the rate imposed under section 39-21-110.5. The taxpayer does not need to make a claim for refund of amounts deposited with the executive director of the department of revenue in order for such amounts to be repaid in accordance with the direction of the court. (6) Upon filing of the written notice described in subsection (3) of this section, the executive director of the department of revenue is deemed to be a party to the appeal, and the clerk of the district court shall docket the cause as a civil action. The appellant shall cause summons to be issued and cause the same to be served upon the executive director, in accordance with the manner provided by law in civil cases. Notice of the date of trial must be mailed to the taxpayer and to the executive director, at least twenty days before the date of the trial. (7) The final decision made in an appeal of an executive director's final determination must be entered as a judgment, as in other civil cases, against the taxpayer or against the executive director as the case may be. (8) (a) The decision of the district court is reviewable by the supreme court or the court of appeals as is otherwise provided by law; except that C.R.C.P. 62 (d) and C.R.C.P. 121 section 1-23 shall not apply. Except as provided in paragraph (b) of this subsection (8), if the taxpayer wishes to seek review of a district court ruling that is adverse to the taxpayer in part or in whole, no later than fifteen days after the ruling the taxpayer shall: (I) File with the district court a surety bond in twice the amount of the taxes, interest, and other charges stated as due in the district court ruling, which are contested on appeal; (II) Deposit in a savings account or deposit account held in, or purchase a certificate of deposit issued by, a state or national bank or by a state or federal savings and loan association, in accordance with the provisions of section 11-35-101 (1), C.R.S., an amount equal to twice the amount of the taxes, interest, and other charges stated in the district court ruling; or (III) Deposit the amount stated as due in the district court ruling with the executive director. (b) If the taxpayer has posted a bond, made a deposit, or deposited the disputed amount with the executive director as specified in subsections (4) and (5) of this section, such previous payment or posting is continued in effect and no further payment or posting may be required. (c) Upon the taxpayer fulfilling the appeal requirements specified in paragraph (a) of this subsection (8), collection on the judgment is stayed during the pendency of the action. (d) If the taxpayer deposits the amount stated as due in the district court ruling with the executive director as specified in subparagraph (III) of paragraph (a) of this subsection (8), no further interest shall accrue on the amount deposited during the pendency of the action. At the conclusion of the action, after appeal to the supreme court or after the time for such appeal has expired, the funds deposited must be, at the direction of the court, either retained by the executive director and applied against the deficiency or returned in whole or in part to the taxpayer with interest at the rate imposed under section 39-21-110.5. The taxpayer does not need to make a claim for refund of amounts deposited with the executive director in order for such amounts to be repaid in accordance with the direction of the court.

C.R.S. § 39-21-105.5 Notice - first-class mail - definition

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.

C.R.S. § 39-21-106 Compromise

39-21-106. Compromise. (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.

C.R.S. § 39-21-107 Limitations

39-21-107. Limitations. (1) [Editor's note: This version of subsection (1) is effective until July 1, 2025.] Except as provided in this section, in section 29-2-106.1 (5)(b), and unless such time is extended by waiver, the amount of any tax or of any charge on oil and gas production, and the penalty and interest applicable to the tax or charge, shall be assessed within three years after the return was filed, whether or not such return was filed on or after the date prescribed, and no assessment shall be made or credit taken and no notice of lien shall be filed, nor distraint warrant issued, nor suit for collection instituted, nor any other action to collect the same commenced after the expiration of such period; except that a written proposed adjustment of the tax liability by the department issued prior to the expiration of such period shall extend the limitation of this subsection (1) for one year after a final determination or assessment is made. No lien shall continue after the three-year period provided for in this subsection (1), except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, and except for taxes on which written notice of any proposed adjustment of the tax liability has been sent to the taxpayer during such three-year period, in which case the lien shall continue for one year only after the expiration of such period or after the issuance of a final determination or assessment based on the proposed adjustment issued prior to the expiration of the three-year period. This subsection (1) does not apply to income tax or to any tax imposed under article 23.5 of this title 39. (1) [Editor's note: This version of subsection (1) is effective July 1, 2025.] Except as provided in this section, section 29-2-208 (2)(a)(III), and section 29-2-302 (5)(b), and unless such time is extended by waiver, the amount of any tax or of any charge on oil and gas production, and the penalty and interest applicable to the tax or charge, shall be assessed within three years after the return was filed, whether or not such return was filed on or after the date prescribed, and no assessment shall be made or credit taken and no notice of lien shall be filed, nor distraint warrant issued, nor suit for collection instituted, nor any other action to collect the same commenced after the expiration of such period; except that a written proposed adjustment of the tax liability by the department issued prior to the expiration of such period shall extend the limitation of this subsection (1) for one year after a final determination or assessment is made. No lien shall continue after the three-year period provided for in this subsection (1), except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, and except for taxes on which written notice of any proposed adjustment of the tax liability has been sent to the taxpayer during such three-year period, in which case the lien shall continue for one year only after the expiration of such period or after the issuance of a final determination or assessment based on the proposed adjustment issued prior to the expiration of the three-year period. This subsection (1) does not apply to income tax or to any tax imposed under article 23.5 of this title 39. nt to the taxpayer during such three-year period, in which case the lien shall continue for one year only after the expiration of such period or after the issuance of a final determination or assessment based on the proposed adjustment issued prior to the expiration of the three-year period. This subsection (1) does not apply to income tax or to any tax imposed under article 23.5 of this title 39. (2) In the case of an income tax imposed by article 22 of this title 39, unless such time is extended by waiver and except as provided in subsection (2.5) of this section, section 39-22-601 (6)(e), and section 39-22-601.5, the assessment of any tax, penalties, and interest shall be made within one year after the expiration of the time provided for assessing a deficiency in federal income tax or changing the reported federal taxable income of a partnership, limited liability company, or fiduciary; except that a written proposed adjustment of the tax liability by the department must extend the limitation of this subsection (2) for one year after a final determination or assessment is made. An assessment of income taxes having been made according to law must be good and valid and collection thereof may be enforced at any time within six years from the date of said assessment. (2.5) Any limitations applicable to taxes, penalties, interest, fines, or charges within the scope of this article 21, as set forth in section 39-21-102, are suspended: (a) For any period during which the taxpayer's assets are in the control or custody of a court in any proceeding before any court of the United States or any state, and for six months thereafter; or (b) For any period during which the department is prohibited from collecting by reason of a case under title 11 of the United States Code, and for six months thereafter. (3) For purposes of this section, a tax return filed before the last day prescribed by law or by regulation promulgated pursuant to law for the filing thereof shall be considered as filed on such last day. (4) In the case of failure to file a return or the filing of a false or fraudulent return with intent to evade tax, the tax may be assessed and collected at any time. (5) Where, before the expiration of the time prescribed in this section for the assessment of tax, both the executive director of the department of revenue or his delegate and the taxpayer have consented in writing to an assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (6) Nothing in this section shall be construed to limit any right accrued or revive any liability barred by any statute enacted on or before July 1, 1965.

C.R.S. § 39-21-108 Refunds

39-21-108. Refunds. (1) (a) (I) In the case of income tax imposed by article 22 of this title 39, except as provided in section 39-22-601.5, the taxpayer must file any claim for refund or credit for any year not later than the period provided for filing a claim for refund of federal income tax plus one year. The department shall not pay any refund for which the claim is filed later than the period provided for the payment of a refund of federal income tax plus one year. However, no refund or credit of income tax may be made to any taxpayer who fails to file a return pursuant to section 39-22-601 within four years from the date the return was required to be filed. Except in the case of failure to file a return or the filing of a false or fraudulent return with intent to evade tax and otherwise notwithstanding any provision of law, the statute of limitations relating to claims for refund or credit for any year shall not expire prior to the expiration of the time within which a deficiency for such year could be assessed. (II) In the case of the charge on oil and gas production imposed by article 60 of title 34, the production fee for clean transit imposed by section 43-4-1204, the production fee for wildlife and land remediation imposed by section 33-61-103, the passenger-mile tax imposed by article 3 of title 42, and the severance tax imposed by article 29 of this title 39, the payer shall file any claim for refund or credit for any period not later than three years after the date of payment. (III) Claims for refund of other taxes covered by this article 21 must be made within the time limits expressly provided for the specific taxes involved. This subsection (1) does not apply to sales and use taxes. (b) Repealed. (c) Except as provided in section 39-21-105, no suit for refund may be commenced. (2) If the executive director discovers from the examination of a return within the time periods provided for the filing of refunds, or upon claim duly filed by the taxpayer, or upon final judgment of a court that the tax, penalty, or interest paid by any taxpayer is in excess of the amount due or has been illegally or erroneously collected, then the executive director shall issue in favor of the taxpayer his voucher to the controller for the refund of such illegally collected tax, penalty, or interest, regardless of whether or not such sum was paid under protest, together with interest provided in section 39-21-110. Upon receipt of such voucher properly executed and endorsed, the controller shall issue his warrant for the payment to the taxpayer out of the reserve provided therefor; but the controller shall keep in his files a duplicate of said voucher and also a statement which shall set forth the reason why such refund has been ordered. (3) (a) (I) (A) Whenever it is established that any taxpayer has, for any period open under the statutes, overpaid a tax administered pursuant to this article 21 or that any taxpayer is allowed a refund pursuant to part 20 of article 22 of this title 39 and that: There is an unpaid balance of tax and interest accrued, according to the records of the executive director, owing by such taxpayer for any other period; there is an amount required to be repaid to the unemployment compensation fund pursuant to section 8-81-101 (4), the amount of which has been determined to be owing as a result of a final agency determination or judicial decision or that has been reduced to judgment by the division of unemployment insurance in the department of labor and employment; there is any unpaid child support debt as set forth in section 14-14-104, or child support arrearages that are the subject of enforcement services provided pursuant to section 26-13-106, as certified by the department of human services; there are any unpaid obligations owing to the state as set forth in section 26-2-133, for overpayment of public assistance or medical assistance benefits, the amount of which has been determined to be owing as forth in section 14-14-104, or child support arrearages that are the subject of enforcement services provided pursuant to section 26-13-106, as certified by the department of human services; there are any unpaid obligations owing to the state as set forth in section 26-2-133, for overpayment of public assistance or medical assistance benefits, the amount of which has been determined to be owing as a result of final agency determination or judicial decision or that has been reduced to judgment, as certified by the department of human services; there are any unpaid obligations owing to the state as set forth in section 26.5-4-119, for overpayment of child care assistance, the amount of which has been determined to be owing as a result of final agency determination or judicial decision or that has been reduced to judgment as certified by the department of early childhood; there is any unpaid loan or other obligation due to a state-supported institution of higher education as set forth in section 23-5-115, the amount of which has been determined to be owing as a result of a final agency determination or judicial decision or that has been reduced to judgment, as certified by the appropriate institution; there is any unpaid loan due to the student loan division of the department of higher education as set forth in section 23-3.1-104 (1)(p), the amount of which has been determined to be owing as a result of a final agency determination or judicial decision or that has been reduced to judgment, as certified by the division; there is any unpaid loan due to the collegeinvest division of the department of higher education as set forth in section 23-3.1-206, the amount of which has been determined to be owing as a result of a final agency determination or judicial decision or that has been reduced to judgment; there is any outstanding judicial fine, fee, cost, or surcharge as set forth in section 16-11-101.8, or judicial restitution as set forth in section 16-18.5-106.8, the amount of which has been determined to be owing as a result of a final judicial department determination or certified by the judicial department as a judgment owed the state or a victim; or there is any unpaid debt owing to the state or any agency thereof by such taxpayer, and that is found to be owing as a result of a final agency determination or the amount of which has been reduced to judgment and as certified by the state agency, so much of the overpayment of tax plus interest allowable thereon as does not exceed the amount of such unpaid balance or unpaid debt must be credited first to the unpaid balance of tax and interest accrued and then to the unpaid debt, and any excess of the overpayment must be refunded. If the taxpayer elects to designate the taxpayer's refund as a credit against a subsequent year's tax liability, the amount allowed to be so credited must be reduced first by the unpaid balance of tax and interest accrued and then by the unpaid debt. If the taxpayer filed a joint return, the executive director shall notify the other taxpayer named on the joint return that the portion of the overpayment that is generated by the other taxpayer's income will be refunded upon receipt of a request detailing said amount. (B) With respect to debts for any unpaid loan or other obligation due to a state-supported institution of higher education as set forth in section 23-5-115, C.R.S., or any unpaid loan due to the student loan division of the department of higher education as set forth in section 23-3.1-104 (1)(p), C.R.S., or any unpaid loan due to the collegeinvest division of the department of higher education as set forth in section 23-3.1-206, C.R.S., a debtor must be afforded his or her due process rights prior to a final agency determination. in section 23-5-115, C.R.S., or any unpaid loan due to the student loan division of the department of higher education as set forth in section 23-3.1-104 (1)(p), C.R.S., or any unpaid loan due to the collegeinvest division of the department of higher education as set forth in section 23-3.1-206, C.R.S., a debtor must be afforded his or her due process rights prior to a final agency determination. (II) Any moneys withheld for payment of an unemployment compensation benefit debt pursuant to this subsection (3) shall be deposited with the state treasurer and credited to the unemployment compensation fund. For persons required to repay benefit overpayments in accordance with section 8-81-101 (4)(a), C.R.S., the executive director of the department of revenue shall provide to said division the taxpayers' names and associated amounts deposited with the state treasurer. (III) Any moneys withheld for payment of a child support debt or child support arrearages pursuant to this subsection (3) shall be deposited in the family support registry created pursuant to section 26-13-114, C.R.S., for disbursement by the department of human services. For all names and amounts certified by the department of human services pursuant to section 26-13-111, C.R.S., the executive director of the department of revenue shall provide to the department of human services the taxpayers' names and associated amounts deposited with the state treasurer and any other identifying information as required by the department of human services. (IV) Any moneys withheld for payment of an institution of higher education debt pursuant to this subsection (3) shall be deposited with the state treasurer for disbursement by the state treasurer to the appropriate institution. For each person whose name and amount is certified by the appropriate institution pursuant to section 23-5-115, C.R.S., the executive director of the department of revenue shall provide to the appropriate institution the name, address, and social security number or federal employer identification number, whichever is applicable, of the taxpayer whose refund is being offset, the amount of the offset, and any other identifying information as required by the institution. (V) Any money withheld for payment of an unpaid debt owing to the state pursuant to this subsection (3) shall be deposited with the state treasurer for disbursement by the controller. For each person whose name and amount is certified by a state agency pursuant to section 24-30-202.4, the executive director of the department of revenue shall provide to the controller the name, address, and social security number or federal employer identification number, whichever is applicable, of the taxpayer whose refund is being offset, the amount of the offset, and any other identifying information as required by the controller. (VI) Any moneys withheld for payment of a student loan division debt pursuant to this subsection (3) shall be deposited with the state treasurer for disbursement by the state treasurer to the division. For each person whose name and amount is certified by the division pursuant to section 23-3.1-104 (1)(p), C.R.S., the executive director of the department of revenue shall provide to the division the name, address, and social security number or federal employer identification number, whichever is applicable, of the taxpayer whose refund is being offset, the amount of the offset, and any other identifying information as required by the division. ed by the division pursuant to section 23-3.1-104 (1)(p), C.R.S., the executive director of the department of revenue shall provide to the division the name, address, and social security number or federal employer identification number, whichever is applicable, of the taxpayer whose refund is being offset, the amount of the offset, and any other identifying information as required by the division. (VII) Any moneys withheld for payment of obligations owed the department of human services for overpayment of public assistance benefits pursuant to this subsection (3) shall be deposited with the state treasurer for disbursement by the department of human services. For all names and associated amounts certified by the department of human services pursuant to section 26-2-133, C.R.S., the executive director of the department of revenue shall provide to the department of human services the names of taxpayers and the associated amounts deposited with the state treasurer and any other identifying information as required by the department of human services. (VIII) Any moneys withheld for payment of an obligation certified by the judicial department pursuant to section 16-11-101.8 or 16-18.5-106.8, C.R.S., shall be transferred to the judicial department. At the time of the offset, the executive director shall notify the taxpayer of the offset and shall provide to the judicial department the name, address, and social security number or federal employer identification number, whichever is applicable, of the taxpayer whose refund is being offset, the amount of the offset, and any other identifying information as required by the judicial department. (IX) Any money withheld for payment of obligations owed to the department of early childhood for overpayment of child care assistance benefits pursuant to this subsection (3) shall be deposited with the state treasurer for disbursement by the department of early childhood. For all names and associated amounts certified by the department of early childhood pursuant to section 26.5-4-119, the executive director of the department of revenue shall provide to the department of early childhood the names of taxpayers and the associated amounts deposited with the state treasurer and any other identifying information as required by the department of early childhood. (b) In the event there are debts for overpayments of unemployment insurance pursuant to section 8-81-101 (4), debts for unpaid child support, as set forth in section 26-13-111, debts for overpayment of public assistance or medical assistance benefits, as set forth in section 26-2-133, debts for overpayment of child care assistance, as set forth in section 26.5-4-119, debts for any unpaid loan or other obligation due to a state-supported institution of higher education, as set forth in section 23-5-115, debts for any unpaid loan due to the student loan division of the department of higher education, as set forth in section 23-3.1-104 (1)(p), any amounts owed for judicial fines, fees, costs, or surcharges, as set forth in section 16-11-101.8, any amounts owed for judicial restitution, as set forth in section 16-18.5-106.8, and other unpaid debts owing to the state or any agency thereof, as set forth in this subsection (3), then credit to the unpaid debts shall be prorated on the basis of the ratio of the amount of each such unpaid debt as compared to the total amount of unpaid debts. or surcharges, as set forth in section 16-11-101.8, any amounts owed for judicial restitution, as set forth in section 16-18.5-106.8, and other unpaid debts owing to the state or any agency thereof, as set forth in this subsection (3), then credit to the unpaid debts shall be prorated on the basis of the ratio of the amount of each such unpaid debt as compared to the total amount of unpaid debts. (4) Notwithstanding the provisions of subsection (1) of this section, in the case of the severance tax imposed by article 29 of this title, when an increase in the value of any product is subject to the approval or affected by the actions of any agency of the United States, or the state of Colorado, or any court, the increased value shall be subject to this tax. In the event that the increase in value is disapproved or reduced as the direct or indirect result of the actions of any agency of the United States, the state of Colorado, or any court, either in whole or in part, then the amount of tax which has been paid on the disapproved or reduced part of the value shall be considered excess tax. Within one year following the final determination of value, any person who has paid any such excess tax may apply for a refund, and the executive director, upon proper finding, shall have the authority and duty to refund the amount of excess tax paid. Any refund may, at the discretion of the executive director, be made in the form of a credit against future tax payments. (5) (a) On and after October 1, 2002, any warrant representing a refund of income tax imposed by article 22 of this title 39 or a grant for property taxes, rent, or heat or fuel expenses assistance allowed by article 31 of this title 39 that is not presented for payment within six months from its date of issuance shall be void. On and after October 1, 2002, upon the cancellation of a warrant in accordance with the standard operating procedures of the department or the state controller, the department shall forward to the state treasurer the name of the taxpayer as it appears on the warrant, the taxpayer identification number, the taxpayer's last-known address, the amount of the canceled warrant, and an amount of money equal to the amount specified in the warrant so that the state treasurer may make the refund pursuant to the "Revised Uniform Unclaimed Property Act", article 13 of title 38. (b) The department may reclaim from the unclaimed property fund and credit to the appropriate state revenue fund any amount forwarded by the department to the state treasurer pursuant to paragraph (a) of this subsection (5) that was based on a warrant representing an erroneous refund or grant. If the state treasurer issued an erroneous refund or grant to the person named on the warrant, the treasurer shall provide proof of that payment to the department and the department may assess that amount pursuant to section 39-21-103 (1). (6) Repealed. (7) (a) On and after October 1, 2010, any warrant representing a refund issued by the department, excluding refunds addressed by subsection (5) of this section, that is not presented for payment within six months from its date of issuance shall be void. On and after October 1, 2010, upon the cancellation of a warrant in accordance with the standard operating procedures of the department or the state controller, the department shall forward to the state treasurer the name of the taxpayer as it appears on the warrant, the taxpayer identification number, the taxpayer's last-known address, the amount of the canceled warrant, and an amount of money equal to the amount specified in the warrant so that the state treasurer may make the refund pursuant to the "Revised Uniform Unclaimed Property Act", article 13 of title 38. ent shall forward to the state treasurer the name of the taxpayer as it appears on the warrant, the taxpayer identification number, the taxpayer's last-known address, the amount of the canceled warrant, and an amount of money equal to the amount specified in the warrant so that the state treasurer may make the refund pursuant to the "Revised Uniform Unclaimed Property Act", article 13 of title 38. (b) The department may reclaim from the unclaimed property fund and credit to the appropriate state revenue fund any amount forwarded by the department to the state treasurer pursuant to paragraph (a) of this subsection (7) that was based on a warrant representing an erroneous refund or grant. If the state treasurer issued an erroneous refund or grant to the person named on the warrant, the treasurer shall provide proof of that payment to the department, and the department may assess that amount pursuant to section 39-21-103 (1).

C.R.S. § 39-21-109 Interest on underpayment, nonpayment, or extensions of time for payment of tax

39-21-109. Interest on underpayment, nonpayment, or extensions of time for payment of tax. (1) If any tax or charge administered pursuant to this article 21 is not paid on or before the last date prescribed for payment, interest on such amount at the rate imposed under section 39-21-110.5, except as provided in subsection (1.5) of this section, shall be paid for the period from such last date to the date paid. The last date prescribed for payment shall be determined without regard to any extension of time for payment and shall be determined without regard to any notice and demand for payment issued, by reason of jeopardy, prior to the last date otherwise prescribed for such payment. In the case of a tax in which the last date for payment is not otherwise prescribed, the last date for payment shall be deemed to be the date the liability for the tax arises, and in no event shall it be later than the date notice and demand for the tax is made by the executive director of the department of revenue or the executive director's delegate. (1.5) If payment of or an agreement to pay the amount of any tax described in subsection (1) of this section is made within thirty days of notice of underpayment, nonpayment, or extension of time, the executive director shall waive the imposition of the three points in excess of the prime rate described in section 39-21-110.5 (2) on such amount unless the executive director determines that there has been a willful neglect or failure to pay such tax. (2) Interest prescribed under this section shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as the tax to which it is applicable. (3) If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this section on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowed with respect to such overpayment. (4) Interest prescribed under this section on any tax may be assessed and collected at any time during the period within which the tax to which such interest relates may be assessed and collected. (5) This section shall not apply to any failure to pay estimated Colorado income tax.

C.R.S. § 39-21-110 Interest on overpayments - repeal

39-21-110. Interest on overpayments - repeal. (1) Interest shall be allowed and paid upon any overpayment in respect to any tax or charge administered pursuant to this article 21 at the rate imposed under section 39-21-110.5. Such interest shall be allowed and paid as follows: (a) In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken; (b) Except as provided in subsection (1)(c) of this section, in the case of a refund, from the date of the overpayment to a date, to be determined by the executive director of the department of revenue or their delegate, preceding the date of the refund by not more than thirty days, whether or not such refund is accepted by the taxpayer after tender of such refund to the taxpayer. The acceptance of such refund shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon; or (c) (I) In the case of a refund claim made by a purchaser for sales or use tax paid to a vendor under section 39-26-703 (2) on or after July 1, 2022, but before July 1, 2026, from the date that the claim for refund was filed to a date, to be determined by the executive director of the department of revenue or their delegate, preceding the date of the refund by not more than thirty days, whether or not such refund is accepted by the taxpayer after tender of such refund to the taxpayer, but only if the date of the refund is more than one hundred eighty days from the date the claim for refund was filed. The acceptance of such refund shall be without prejudice to any right of the purchaser to claim any additional overpayment and interest thereon. (II) This subsection (1)(c) is repealed, effective July 1, 2030. (1.5) Notwithstanding any other provision of this section to the contrary, a payment not made incident to a bona fide and orderly discharge of an actual liability or a liability reasonably assumed to be imposed by law is not an overpayment for the purposes of this section only, and interest is not payable on the payment. For purposes of this subsection (1.5), the following burdens of proof shall apply: (a) If a taxpayer's total payments are less than or equal to twice the amount of the actual tax liability, then the department shall bear the burden of proving, by a preponderance of the evidence, that such payments were not made incident to a bona fide and orderly discharge of an actual liability or a liability reasonably assumed to be imposed by law; and (b) If a taxpayer's total payments are more than twice the amount of the actual tax liability, then the taxpayer shall bear the burden of proving, by a preponderance of the evidence, that such payments were made incident to a bona fide and orderly discharge of an actual liability or a liability reasonably assumed to be imposed by law. (2) Any portion of any tax or charge administered pursuant to this article 21 or any interest, assessable penalty, additional amount, or addition to a tax or charge which has been erroneously refunded shall bear interest at the rate imposed under section 39-21-110.5 from the date of the payment of the refund. (3) If any overpayment of any tax or charge administered pursuant to this article 21 is refunded within ninety days after the last date prescribed for filing the return of such tax or charge, determined without regard to any extension of time for filing the return, no interest shall be allowed under subsection (1) of this section on such overpayment. .5 from the date of the payment of the refund. (3) If any overpayment of any tax or charge administered pursuant to this article 21 is refunded within ninety days after the last date prescribed for filing the return of such tax or charge, determined without regard to any extension of time for filing the return, no interest shall be allowed under subsection (1) of this section on such overpayment. (4) If the amount of any income tax is reduced by reason of a carry-back of a net operating loss, such reduction in tax shall not affect the computation of interest under this section for the period ending with the last day of the taxable year in which the net operating loss arises. If any overpayment of income tax results from a carry-back of a net operating loss, such overpayment shall be deemed not to have been made prior to the close of the taxable year in which such net operating loss arises.

C.R.S. § 39-21-110.5 Rate of interest to be fixed

39-21-110.5. Rate of interest to be fixed. (1) When interest is required or permitted to be charged pursuant to this section on any underpayment, nonpayment, extension of time for payment, or overpayment, or when interest is required to be paid pursuant to section 8-20.5-104, in connection with an application for reimbursement from the petroleum storage tank fund, such interest shall be computed at the annual rate which has been established pursuant to this section. (2) Except as otherwise provided in subsection (4) of this section, the annual rate of interest shall be the prime rate, as reported by the "Wall Street Journal", plus three points, rounded to the nearest full percent. In the event that more than one rate is so reported, the highest rate shall be utilized. (3) The commissioner of banking shall establish an adjusted annual rate of interest based upon the computation specified in subsections (2) and (4) of this section and rounded to the nearest full percent. The adjusted annual rate of interest shall be so established by the commissioner of banking as of July 2, 1990, to become effective January 1, 1991. Thereafter, on July 1, or the next succeeding business day, of each year, the adjusted annual rate of interest shall be established in the same manner, to become effective on January 1 of the next succeeding year. (4) For refunds issued on or after January 1, 2004, the annual rate of interest applicable to sections 39-21-110 and 39-22-622 shall be as follows: (a) If the amount of the refund is less than five thousand dollars or if the amount of the refund is equal to or greater than five thousand dollars but less than ten percent of the taxpayer's net tax liability for the period for which the tax is paid, the annual rate of interest shall be the prime rate, as reported by the "Wall Street Journal", plus three points, rounded to the nearest full percent. In the event that more than one rate is so reported, the highest rate shall be utilized. (b) (I) If the amount of the refund is equal to or greater than five thousand dollars and the amount of the refund is equal to or greater than ten percent of the taxpayer's net tax liability for the period for which the tax is paid, the annual rate of interest shall be the prime rate, as reported by the "Wall Street Journal", rounded to the nearest full percent, except as provided in subparagraph (II) of this paragraph (b). In the event that more than one rate is reported, the highest rate shall be utilized. (II) For any refund subject to the provisions of subparagraph (I) of this paragraph (b), if the taxpayer demonstrates that the overpayment of tax necessitating such refund was due to good cause as determined by the executive director, the annual rate of interest shall be the prime rate, as reported by the "Wall Street Journal", plus three points, rounded to the nearest full percent. In the event that more than one rate is so reported, the highest rate shall be utilized.

C.R.S. § 39-21-111 Jeopardy assessment and demands

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.

C.R.S. § 39-21-112 Duties and powers of executive director - reporting of information related to local lodging tax and sales or use tax on building or construction materials - definitions - repeal

39-21-112. Duties and powers of executive director - reporting of information related to local lodging tax and sales or use tax on building or construction materials - definitions - repeal. (1) It is the duty of the executive director to administer the provisions of this article 21, and the executive director has the power to adopt, amend, or rescind such rules not inconsistent with the provisions of this article 21, the statutory provisions listed in section 39-21-102, and, subject to other provisions of law relating to the promulgation of rules, to appoint, pursuant to section 13 of article XII of the state constitution, such persons, to make such expenditures, to require such reports, to make such investigations, and to take such other action as the executive director deems necessary or suitable to that end. The executive director shall determine the organization and methods of procedure in accordance with the provisions of this article 21. For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the tax due from any taxpayer, the executive director has the power to examine or cause to be examined by any employee, agent, or representative designated by the executive director for that purpose any books, papers, records, or memoranda bearing upon the matters required to be included in the return. In the exercise of rule-making authority as to article 29 of this title 39, as granted by the general assembly pursuant to this subsection (1), the executive director may not readopt any rule, or portion thereof, disapproved on or after July 1, 1982, by the general assembly pursuant to section 24-4-103 (8)(d) without the approval of the general assembly. (2) If any taxpayer refuses voluntarily to furnish any of the foregoing information when requested by the executive director of the department of revenue or his employee, agent, or representative, the executive director, by subpoena issued under his hand, may require the attendance of the taxpayer and the production by him of any of the foregoing information in his possession and may administer an oath to him and take his testimony. If the taxpayer fails or refuses to respond to said subpoena and give testimony, the executive director may apply to any judge of the district court of the state of Colorado for an attachment against such taxpayer as for contempt, and said judge may cause arrest of such person, and upon hearing, said judge has, for the purpose of enforcing obedience to the requirements of said subpoena, power to make such order as, in his discretion, he deems consistent with the law for punishment of contempts. (3) If the executive director of the department of revenue is unable to secure from the taxpayer information relating to the correctness of the taxpayer's return or the amount of the income of the taxpayer, the executive director may apply to any judge of the district court of the state of Colorado for the issuance of subpoenas to such other persons as the executive director believes may have knowledge in the premises, and, upon making a showing satisfactory to the court that the taxpayer cannot be found, or evades service of subpoena, or fails or refuses to produce his records or give testimony, or is unable to furnish such records or testimony, the judge has power, after service of summons upon the persons named in the petition of the executive director, after written notice mailed to the taxpayer to his last-known address as set forth in the records of the department of revenue, and after hearing, to cause the issuance of subpoenas under the seal of the court to the persons sought to be so summoned requiring any of them to appear before said executive director and give testimony relating to said taxpayer's return or income. In case any of said persons so served with subpoena fail to respond thereto, the judge may proceed against such persons as in cases of contempt. enue, and after hearing, to cause the issuance of subpoenas under the seal of the court to the persons sought to be so summoned requiring any of them to appear before said executive director and give testimony relating to said taxpayer's return or income. In case any of said persons so served with subpoena fail to respond thereto, the judge may proceed against such persons as in cases of contempt. (3.5) (a) If any retailer that does not collect Colorado sales tax refuses voluntarily to furnish any of the information specified in subsection (1) of this section when requested by the executive director of the department of revenue or his or her employee, agent, or representative, the executive director, by subpoena issued under the executive director's hand, may require the attendance of the retailer and the production by him or her of any of the foregoing information in the retailer's possession and may administer an oath to him or her and take his or her testimony. If the retailer fails or refuses to respond to said subpoena and give testimony, the executive director may apply to any judge of the district court of the state of Colorado to enforce such subpoena by any appropriate order, including, if appropriate, an attachment against the retailer as for contempt, and upon hearing, said judge has, for the purpose of enforcing obedience to the requirements of said subpoena, power to make such order as, in his or her discretion, he or she deems consistent with the law for punishment of contempts. (b) For purposes of this subsection (3.5), "retailer" shall have the same meaning as set forth in section 39-26-102 (8). (c) (I) Each retailer that does not collect Colorado sales tax shall notify Colorado purchasers that sales or use tax is due on certain purchases made from the retailer and that the state of Colorado requires the purchaser to file a sales or use tax return. (II) Failure to provide the notice required in subparagraph (I) of this paragraph (c) shall subject the retailer to a penalty of five dollars for each such failure, unless the retailer shows reasonable cause for such failure. (d) (I) (A) Each retailer that does not collect Colorado sales tax shall send notification to all Colorado purchasers by January 31 of each year showing such information as the Colorado department of revenue shall require by rule and the total amount paid by the purchaser for Colorado purchases made from the retailer in the previous calendar year. Such notification shall include, if available, the dates of purchases, the amounts of each purchase, and the category of the purchase, including, if known by the retailer, whether the purchase is exempt or not exempt from taxation. The notification shall state that the state of Colorado requires a sales or use tax return to be filed and sales or use tax paid on certain Colorado purchases made by the purchaser from the retailer. (B) The notification specified in sub-subparagraph (A) of this subparagraph (I) shall be sent separately to all Colorado purchasers by first-class mail and shall not be included with any other shipments. The notification shall include the words "Important Tax Document Enclosed" on the exterior of the mailing. The notification shall include the name of the retailer. (II) (A) Each retailer that does not collect Colorado sales tax shall file an annual statement for each purchaser to the department of revenue on such forms as are provided or approved by the department showing the total amount paid for Colorado purchases of such purchasers during the preceding calendar year or any portion thereof, and such annual statement shall be filed on or before March 1 of each year. Each retailer that does not collect Colorado sales tax shall file an annual statement for each purchaser to the department of revenue on such forms as are provided or approved by the department showing the total amount paid for Colorado purchases of such purchasers during the preceding calendar year or any portion thereof, and such annual statement shall be filed on or before March 1 of each year. (B) The executive director of the department of revenue may require any retailer that does not collect Colorado sales tax that makes total Colorado sales of more than one hundred thousand dollars in a year to file the annual statement described in sub-subparagraph (A) of this subparagraph (II) by magnetic media or another machine-readable form for that year. (III) (A) Failure to send the notification required in subparagraph (I) of this paragraph (d) shall subject the retailer to a penalty of ten dollars for each such failure, unless the retailer shows reasonable cause for such failure. (B) Failure to file the annual statement required in sub-subparagraph (A) of subparagraph (II) of this paragraph (d) shall subject the retailer to a penalty of ten dollars for each purchaser that should have been included in such annual statement, unless the retailer shows reasonable cause for such failure. (4) Regulations adopted, amended, or rescinded by the executive director of the department of revenue shall be effective in the manner and at the time prescribed by the executive director, subject to the provisions of article 4 of title 24, C.R.S. (5) Subject to the provisions of this article and the state personnel system regulations, the executive director of the department of revenue is authorized to appoint and prescribe the duties and powers of such officers, accountants, experts, and other persons as may be necessary in the performance of his duty. He may delegate to any such person so appointed such power as he deems reasonable and proper for the effective administration of this article and shall bond, in a sufficient amount, any person handling money under this article. (6) Members of the department of revenue shall each give bond to the state of Colorado in the sum of five thousand dollars conditioned upon the faithful performance of their duties under the provisions of this article. (7) (a) Any officer or employee of the department shall be dismissed from office or discharged from employment if, while performing functions related to any revenue law of the state of Colorado, he: (I) Extorts or willfully oppresses any person through use of his actual or apparent authority; (II) Knowingly demands other or greater sums than are authorized by law or receives any fee, compensation, or reward, except as prescribed by law, for the performance of any duty; (III) With intent to defeat the application of any provision of this title, makes opportunity for any person to defraud the state of Colorado by intentionally failing to perform any of the duties of his office or employment; (IV) Conspires or colludes with any other person to defraud the state of Colorado; (V) Knowingly makes opportunity for any person to defraud the state of Colorado; (VI) Commits or omits to do any act with the intent to enable any other person to defraud the state of Colorado; (VII) Makes or signs any fraudulent entry in any book or makes or signs any fraudulent certificate, return, or statement; (VIII) Fails to report in writing to the executive director of the department of revenue or his designee any knowledge or information he has concerning a violation of any revenue law by any person or a fraud committed by any person against the state of Colorado under any revenue law; or s or signs any fraudulent entry in any book or makes or signs any fraudulent certificate, return, or statement; (VIII) Fails to report in writing to the executive director of the department of revenue or his designee any knowledge or information he has concerning a violation of any revenue law by any person or a fraud committed by any person against the state of Colorado under any revenue law; or (IX) Demands, accepts, or attempts to collect, directly or indirectly, as payment, gift, or otherwise any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as otherwise expressly authorized by law. (b) Any officer or employee who violates any of the provisions of paragraph (a) of this subsection (7) is guilty of a class 6 felony and shall be punished as provided in section 18-1.3-401, C.R.S. The court may in its discretion award out of any fine imposed an amount, not in excess of one-half thereof, for the use of the informer, if any, in any such case who shall be ascertained by the judgment of the court. The court also shall render judgment against the said officer or employee for the amount of damages sustained in favor of the party injured. (8) The executive director is authorized to waive, for good cause shown, any penalty or interest assessed on any tax administered under the provisions of this article, and interest imposed in excess of the rate imposed under section 39-21-110.5 shall be deemed a penalty. (9) The executive director shall have such other powers, duties, and functions as are prescribed for heads of principal departments in the "Administrative Organization Act of 1968", article 1 of title 24, C.R.S. (10) (a) Notwithstanding any other provision of law, and pursuant to 26 U.S.C. sec. 6402 and 31 U.S.C. sec. 3716 (b) and (h)(1), or any successor sections, the executive director may enter into a reciprocal agreement with the United States government to offset: (I) The claim of any person against the state, including any state tax overpayment to which the person may be entitled, to any debt of the person owed to the United States government that the United States government has certified as final, due, and owing, with all appeals and legal actions having been waived or exhausted; and (II) Any claim of any person against the United States government to any liquidated debt of the person owed to the state. Any fees associated with any offset of federal money will be deducted by the United States government from the amount of money offset, which may then be added to the balance of the debt owed, but any fees associated with any offset of state money will not be charged to the United States government. (b) Notwithstanding any other provision of law, the executive director may enter into a reciprocal agreement with any state to offset: (I) The claim of any person against the state to any debt of the person owed to any state that has certified the debt as final, due, and owing, with all appeals and legal actions having been waived or exhausted; and (II) Any claim of any person against any state to any liquidated debt of the person owed to the state. cutive director may enter into a reciprocal agreement with any state to offset: (I) The claim of any person against the state to any debt of the person owed to any state that has certified the debt as final, due, and owing, with all appeals and legal actions having been waived or exhausted; and (II) Any claim of any person against any state to any liquidated debt of the person owed to the state. (11) (a) As used in this section, unless the context otherwise requires: (I) "Applicable sales or use tax" means a sales or use tax on building or construction materials imposed by a local taxing jurisdiction. (II) "Building permit-related applicable sales or use tax information" means the following information: (A) The tax rate of all applicable sales or use taxes, including applicable sales or use taxes imposed on the items identified in subsection (11)(a)(II)(E) of this section; (B) The timing of when the applicable sales or use tax must be paid to the local taxing jurisdiction and if the local taxing jurisdiction requires pre-payment of the applicable sales or use tax, the percentage basis for the pre-paid amount required; (C) Any exemptions on purchases subject to the applicable sales or use tax; (D) Whether the local taxing jurisdiction includes the applicable sales or use tax due on a building permit and whether any other information is included on building permits; and (E) Whether the local taxing jurisdiction imposes a sales or use tax on construction equipment brought into the local taxing jurisdiction, on storage of equipment within the local taxing jurisdiction, or on services. (III) "Construction equipment" means any equipment, including mobile machinery and mobile equipment, which is used to erect, install, alter, demolish, repair, remodel, or otherwise make improvements to any real property, building, structure, or infrastructure. (IV) "Local lodging tax" has the same meaning as set forth in section 39-26-802 (1)(a.5)(II). (V) "Local lodging tax information" means the following information for all local lodging tax imposed by the local taxing jurisdiction: (A) The tax rate; (B) The types of lodging that the local lodging tax applies to, including any conditions governing the application of the local lodging tax by lodging type, such as minimum number of rooms in a property or use of accommodations; (C) The number of days after which a stay is exempt, which may be referred to as a length of stay exemption; and (D) The amount of the local lodging tax that is permitted to be retained by the party responsible for collection of the local lodging tax in exchange for timely filing, which may be referred to as a vendor fee, service fee, or timely filing discount. (VI) "Local taxing jurisdiction" means a county, home rule county, statutory town or city, home rule town or city, city and county, or territorial charter town or city that imposes a local lodging tax or imposes an applicable sales or use tax. (b) By not later than July 1, 2025, and by not later than January 1 and July 1 of each year thereafter, the executive director shall, in a form and in a manner prescribed by the department, publish local lodging tax information and building permit-related applicable sales or use tax information. orial charter town or city that imposes a local lodging tax or imposes an applicable sales or use tax. (b) By not later than July 1, 2025, and by not later than January 1 and July 1 of each year thereafter, the executive director shall, in a form and in a manner prescribed by the department, publish local lodging tax information and building permit-related applicable sales or use tax information. (c) (I) For the purpose of administration by the executive director of the provisions in this subsection (11), each local taxing jurisdiction shall file with the executive director a copy of each ordinance or resolution, or any amendment thereto, that imposes an applicable sales or use tax or local lodging tax no later than forty-five days before the effective date of the ordinance or resolution, or any amendment thereto. If a local taxing jurisdiction's ordinance or resolution does not contain building permit-related applicable sales or use tax information or local lodging tax information, the local taxing jurisdiction shall file with the executive director documentation containing such information as set forth in subsections (11)(a)(II) and (11)(a)(V) of this section. (II) (A) Notwithstanding the provisions of subsection (11)(c)(I) of this section, local taxing jurisdictions shall file with the executive director a copy of each ordinance or resolution, or any amendment thereto, that imposes an applicable sales or use tax or local lodging tax on or before June 15, 2025. If a local taxing jurisdiction's ordinance or resolution does not contain building permit-related applicable sales or use tax information or local lodging tax information, the local taxing jurisdiction shall file with the executive director documentation containing such information as set forth in subsections (11)(a)(II) and (11)(a)(V) of this section. (B) This subsection (11)(c)(II) is repealed, effective January 1, 2027.

C.R.S. § 39-21-113 Reports and returns - rule - repeal

39-21-113. Reports and returns - rule - repeal. (1) (a) It is the duty of every person, firm, or corporation liable to the state of Colorado for any tax or charge administered pursuant to this article 21 to keep and preserve for a period of three years such books, accounts, and records as may be necessary to determine the amount of liability. (b) It is the duty of every person, firm, or corporation liable to the state of Colorado for any tax imposed on income or gifts or a report in connection therewith to keep and preserve for a period of four years following the due date of the return or the payment of said tax such books, accounts, and records as may be necessary to determine the amount of such tax liability. (c) All such books, accounts, and records shall be open for examination at any time by the executive director of the department of revenue or his duly authorized agents. (2) In the case of a person, firm, or corporation which does not keep the necessary books, accounts, and records within the state, it shall be sufficient if such person, firm, or corporation produces within this state such books, accounts, records, or such information as shall be reasonably required by the executive director of the department of revenue for examination by him or, an agent duly authorized by him or, in lieu thereof, if said books, accounts, and records are open for inspection, by an agent authorized by the executive director at the place where such books, accounts, and records are kept. (3) All reports and returns of taxes received by the department, other than income tax returns, covered by this article shall be preserved for three years and thereafter until the executive director of the department of revenue orders them to be destroyed. Income tax returns received by the department of revenue shall be preserved for four years and thereafter until the executive director orders them to be destroyed. (4) (a) Except in accordance with judicial order or as otherwise provided by law, the executive director of the department of revenue and his agents, clerks, and employees shall not divulge or make known in any way any information obtained from any investigation conducted by the department or its agents or disclosed in any document, report, or return filed in connection with any of the taxes covered by this article. The officials charged with the custody of such documents, reports, investigations, and returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the executive director in an action or proceeding under the provisions of any such taxing statutes to which the department is a party or on behalf of any party to any action or proceeding under the provisions of such taxing statutes when the report of facts shown thereby is directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said reports or of the facts shown thereby as are pertinent to the action or proceeding and no more. party or on behalf of any party to any action or proceeding under the provisions of such taxing statutes when the report of facts shown thereby is directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said reports or of the facts shown thereby as are pertinent to the action or proceeding and no more. (b) (I) This section does not prohibit the delivery to a person or his or her duly authorized representative of a copy of any return or report filed in connection with his or her tax. The copy may be certified by the executive director of the department of revenue or the head of a group, division, or subordinate department, as appointed by the executive director in accordance with article 35 of title 24, C.R.S., and when so certified is evidence equally with and in like manner as the originals and may be used by a court as evidence of the contents of the originals. (II) An individual or his or her duly authorized representative may also request proof of return filing for particular tax years. Following request and payment of the applicable fee, the department shall provide proof of return filing for a period for which the taxpayer has filed a return and requested proof of return filing. The department shall include in the proof of filing: (A) The individual's name; (B) The individual's address as shown on the most recently filed return; (C) The dates of the tax periods of the requested returns; and (D) A statement as to whether the most recently filed return was filed as a resident of Colorado, or, if a part-year resident, the date the individual acquired or abandoned residency. (III) The department shall promulgate a rule establishing and charging a fee for the issuance of proof of return filing. To be valid, the charge must be based on the actual cost of issuing the proof of return filing. (c) It is unlawful for any members of the department of revenue and any deputy, agent, clerk, or other officer or employee engaged in any administration which is governed by this article to engage in the business or profession of tax accounting or to accept employment, with or without consideration, from any person, firm, or corporation for the purpose, directly or indirectly, of preparing tax returns or reports required by the laws of the state of Colorado, by any other state, or by the United States government or to accept any employment for the purpose of advising, preparing material or data, or the auditing of books or records to be used in an effort to defeat or cancel any tax or part thereof that has been assessed by the state of Colorado, any other state, or by the United States government. (d) The executive director and any agent, clerk, or employee of the department may: (I) Disclose the name of a tax return preparer to the state board of accountancy in accordance with section 39-22-621 (2)(g.5) under the circumstances described in that section; and (II) Disclose to a tax return preparer who is potentially subject to a penalty under section 39-22-621 (2)(g.5) the taxpayer name, account number, alleged understatement of liability, and applicable laws pertaining to the understatement giving rise to the potential imposition of the penalty. tancy in accordance with section 39-22-621 (2)(g.5) under the circumstances described in that section; and (II) Disclose to a tax return preparer who is potentially subject to a penalty under section 39-22-621 (2)(g.5) the taxpayer name, account number, alleged understatement of liability, and applicable laws pertaining to the understatement giving rise to the potential imposition of the penalty. (5) Nothing in this section shall be construed to prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection of returns by the attorney general or other legal representatives of the state. Nothing in this section shall be construed to prohibit the release of information for the periodic publication of gasoline gallonage reports based on reports and returns filed under the gasoline tax or special fuel tax statutes and containing summaries of the quantities of liquid fuel marketed in Colorado, specifying the suppliers, distributors, and consumers of such gasoline or special fuel, and other information relating to gasoline tax or special fuel tax. (6) Except as otherwise provided in this section, any person who violates any provision of subsection (4) of this section is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars, and, if the offender is an officer or employee of the state, he or she shall be dismissed from office. (7) Notwithstanding the provisions of this section, the executive director of the department of revenue shall supply any county assessor of the state of Colorado or his representative with information relating to ad valorem tax assessments or valuation of property within his county and, in his discretion, may permit the commissioner of internal revenue of the United States, or the proper official of any state imposing a similar tax, or the authorized representative of either to inspect the reports and returns of taxes covered by this article. (8) Notwithstanding the provisions of this section, the executive director of the department of revenue may provide the division of unemployment insurance with any information obtained pursuant to this section and, in connection therewith, may enter into an agreement with the division of unemployment insurance providing for payment of the costs incurred in connection with supplying the information and providing for periodic updating of the information supplied. Information thus supplied to the division of unemployment insurance is subject to the rules of confidentiality set forth in section 8-72-107 (1), C.R.S., to the same extent as information supplied by employers to the division of unemployment insurance. (9) Notwithstanding the provisions of this section, the executive director of the department of revenue shall provide the department of human services with any information obtained pursuant to this section which is necessary to implement the procedure to offset state income tax refunds against past-due child support pursuant to section 26-13-111, C.R.S., and section 39-21-108. (10) Notwithstanding the provisions of this section, the executive director of the department of revenue shall supply any county assessor of the state of Colorado or his representative with information obtained through audit of reports and returns covered by this article dealing with such taxpayers' ability to pay or to properly accrue any ad valorem tax collected by such county assessor. (11) Repealed. (12) (a) Notwithstanding any provision of this section to the contrary, on and after October 1, 2002, for the purpose of enabling the state treasurer to make income tax refunds pursuant to the "Revised Uniform Unclaimed Property Act", article 13 of title 38, the department shall supply the state treasurer with information as required by section 39-21-108 (5). such county assessor. (11) Repealed. (12) (a) Notwithstanding any provision of this section to the contrary, on and after October 1, 2002, for the purpose of enabling the state treasurer to make income tax refunds pursuant to the "Revised Uniform Unclaimed Property Act", article 13 of title 38, the department shall supply the state treasurer with information as required by section 39-21-108 (5). (b) Repealed. (13) Notwithstanding the provisions of this section, the executive director shall provide the aeronautics division created in section 43-10-103, C.R.S., with information obtained from an audit of or disclosed in any document, report, or return filed in connection with any of the taxes collected pursuant to sections 39-26-104, 39-26-715 (1)(a)(I), 39-26-202, 39-27-102, and 39-27-112 on gasoline or fuel used in aviation. The department shall only release information regarding the portion of said tax revenues that will be credited to the aviation fund created in section 43-10-109, C.R.S. Any information provided to the division pursuant to this subsection (13) shall remain confidential, and all employees of the division shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section. (14) Notwithstanding the provisions of this section, the executive director of the department of revenue shall supply the state court administrator with taxpayer names, addresses, year of birth, if available, and other identifying information obtained pursuant to this section for the purpose of compiling the master juror list pursuant to section 13-71-107 (1), C.R.S. Those persons who receive taxpayer information under this subsection (14) shall be subject to the provisions of this section, including limitations in subsection (4) of this section and penalties in subsection (6) of this section regarding disclosure of taxpayer information. (15) and (16) Repealed. (17) Notwithstanding any other provision of this section, the executive director may require that such detailed information regarding a claim for a credit for the donation of a conservation easement in gross pursuant to section 39-22-522 and any appraisal submitted in support of the credit claimed be given to the division of conservation in the department of regulatory agencies and the conservation easement oversight commission created pursuant to section 12-15-103 as the executive director determines is necessary in the performance of the department's functions relating to the credit. The executive director may provide copies of any appraisal and may file a complaint regarding any appraisal as authorized pursuant to section 39-22-522 (3.3). Notwithstanding part 2 of article 72 of title 24, in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or appraisal required in accordance with this subsection (17). (17.5) (a) Notwithstanding the provisions of this section, the executive director may provide such detailed information pertinent to a claim for a credit for the donation of a conservation easement pursuant to section 39-22-522 to taxpayers, including donors and transferees, with cases involving common or related issues of fact or law. The executive director or the executive director's duly authorized agents may also provide such information to the parties to a consolidated administrative hearing pursuant to section 39-22-522.5 (5)(a) as necessary and appropriate for the efficient and fair resolution of disputes. -22-522 to taxpayers, including donors and transferees, with cases involving common or related issues of fact or law. The executive director or the executive director's duly authorized agents may also provide such information to the parties to a consolidated administrative hearing pursuant to section 39-22-522.5 (5)(a) as necessary and appropriate for the efficient and fair resolution of disputes. (b) Persons who receive taxpayer information pursuant to paragraph (a) of this subsection (17.5) shall be subject to the provisions of this section, including the limitations in subsection (4) of this section and the penalties in subsection (6) of this section regarding disclosure of taxpayer information. (17.7) (a) Notwithstanding any other provision of this section, the executive director may require that such detailed information regarding a claim for a credit for the approved environmental remediation of contaminated property pursuant to section 39-22-526 and any documentation submitted in support of the credit claimed be given to the department of public health and environment as the executive director determines is necessary in the performance of the department's functions relating to the credit. Notwithstanding the provisions of part 2 of article 72 of title 24, C.R.S., in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or documentation required in accordance with the provisions of this subsection (17.7). (b) Notwithstanding the provisions of this section, the executive director may provide such detailed information pertinent to a claim for a credit for the approved environmental remediation of contaminated property pursuant to section 39-22-526 to taxpayers, including transferees, with cases involving common or related issues of fact or law. Persons who receive taxpayer information pursuant to the provision of this subsection (17.7) shall be subject to the provisions of this section, including the limitations in subsection (4) of this section and the penalties in subsection (6) of this section regarding disclosure of taxpayer information. (18) Notwithstanding the provisions of this section, the executive director may provide to the department of local affairs information obtained pursuant to this section that is necessary to verify the information submitted to the department of local affairs pursuant to section 39-29-110 (1)(d)(I)(B) and that is sufficient to allow the department of local affairs to efficiently distribute moneys as required by section 39-29-110 (1)(c). The department shall not release any information to the department of local affairs that is not needed to verify information or distribute moneys. With the exception of taxpayer contact information, any information provided to the department of local affairs pursuant to this subsection (18) shall remain confidential, and all persons within the department of local affairs shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section. (19) Notwithstanding the provisions of this section, the executive director shall publish the lists of wholesalers as specified in section 39-28-115 and distributors as specified in section 39-28.5-112. (20) Notwithstanding the provisions of this section, the executive director shall provide the Colorado office of economic development with information as required pursuant to section 24-48.5-112 (2)(d), C.R.S. (21) Notwithstanding the provisions of this section, the executive director of the department of revenue shall provide information to other state agencies as required pursuant to section 39-21-108 (3). standing the provisions of this section, the executive director shall provide the Colorado office of economic development with information as required pursuant to section 24-48.5-112 (2)(d), C.R.S. (21) Notwithstanding the provisions of this section, the executive director of the department of revenue shall provide information to other state agencies as required pursuant to section 39-21-108 (3). (22) Notwithstanding the provisions of this section, the executive director shall supply the Colorado office of economic development with information relating to the actual amount of any enterprise zone tax credit claimed pursuant to article 30 of this title or any CHIPS zone tax credit claimed pursuant to article 36 of this title as well as information submitted to and aggregated by the department pursuant to section 39-36-106 (1) and (3) regarding such income tax credits. Any information provided to the office pursuant to this subsection (22) shall remain confidential, and all office employees shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section. Nothing in this subsection (22) shall prevent the office from making aggregated data regarding enterprise zone and CHIPS zone tax credits available. (23) Notwithstanding the provisions of this section: (a) The executive director may provide such detailed taxpayer information pertinent to a claim for an income tax credit for the approved rehabilitation of a historic structure pursuant to section 39-22-514.5 to taxpayers, including owners and transferees, with cases involving common or related issues of fact or law. With the exception of taxpayer contact information, any information provided pursuant to this subsection (23) must remain confidential, and all persons are subject to the limitations specified in subsection (4) of this section and the penalties specified in subsection (6) of this section. (b) The executive director may require that such detailed taxpayer information pertinent to a claim for an income tax credit for the approved rehabilitation of a historic structure pursuant to section 39-22-514.5 and any documentation in support of the credit claimed be given to the Colorado office of economic development and the state historical society of Colorado as the executive director determines is necessary in the performance of the department's functions relating to the credit. In resolving disputes regarding the credit, the executive director may disclose such detailed taxpayer information and consult with the Colorado office of economic development and the state historical society of Colorado. Notwithstanding part 2 of article 72 of title 24, C.R.S., in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or documentation required in accordance with this subsection (23). ed taxpayer information and consult with the Colorado office of economic development and the state historical society of Colorado. Notwithstanding part 2 of article 72 of title 24, C.R.S., in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or documentation required in accordance with this subsection (23). (24) Notwithstanding any other provision of this section, the executive director, after receiving from the property tax administrator a list of individuals who are either claiming the property tax exemptions for qualifying seniors and qualifying veterans with a disability allowed under part 2 of article 3 of this title 39 or applying for the qualified-senior primary residence real property classification for the property described in section 39-1-104.6, shall provide to the property tax administrator information pertaining to the listed individuals, including their names, social security numbers, marital and income tax filing status, and residency status, needed by the administrator to verify that the exemption or classification is allowed only to applicants who satisfy legal requirements for claiming it. The administrator and the administrator's agents, clerks, and employees shall keep all information received from the executive director confidential, and any individual who fails to do so is guilty of a misdemeanor and subject to punishment as specified in subsection (6) of this section. (25) Notwithstanding the confidentiality requirements in this section, the executive director shall provide the information authorized by the taxpayer to be collected pursuant to section 39-22-5202 (1) to the Colorado health benefit exchange created in article 22 of title 10 and may share the information with the department of health care policy and financing to facilitate assessment of potential eligibility for and enrollment in a health care coverage affordability program through the Colorado affordable health care coverage easy enrollment program created in section 10-22-113. Any information provided to the Colorado health benefit exchange or the department of health care policy and financing pursuant to this subsection (25) remains confidential, and the board of directors and all officers, agents, clerks, and employees of the Colorado health benefit exchange and the executive director and all agents, clerks, and employees of the department of health care policy and financing are subject to the limitations set forth in subsection (4) of this section and the penalties in subsection (6) of this section. (26) Notwithstanding the provisions of this section, the executive director shall provide the information disclosed in any document, report, or return filed in connection with the prepaid wireless 911 charge imposed by section 29-11-102.5 to the public utilities commission created in section 40-2-101 or a governing body as defined in section 29-11-101 (16). Any information provided to the public utilities commission or governing body, pursuant to this subsection (26) shall remain confidential, and all agents, clerks, and employees of the commission or governing body and the department shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section. n section 29-11-101 (16). Any information provided to the public utilities commission or governing body, pursuant to this subsection (26) shall remain confidential, and all agents, clerks, and employees of the commission or governing body and the department shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section. (27) Notwithstanding the confidentiality requirements in this section, the executive director shall share with the department of public health and environment pertinent information necessary to determine the amount of state sales tax retained by a qualifying retailer as allowed in section 39-26-105 (1.3). Any information provided to the department of public health and environment pursuant to this subsection (27) remains confidential, and all agents, clerks, and employees of the department of public health and environment are subject to the limitations set forth in subsection (4) of this section and the penalties in subsection (6) of this section. (28) Notwithstanding any other provision of this section, the executive director of the department of revenue shall provide the division of local government in the department of local affairs, or any eligible local government, as defined in section 24-32-129 (1)(g), with any information obtained pursuant to this section that is necessary to verify the eligibility of a small business for a relief payment pursuant to section 24-32-129. Any information provided to the division or to an eligible local government pursuant to this subsection (28) remains confidential, and any employee of the division or an eligible local government shall be subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section. (29) Notwithstanding the provisions of this section, when conducting an assessment pursuant to section 39-27-105 (3) of a distributor of gasoline or special fuels who fails or refuses to make and file the sworn statement and pay the tax due for any calendar month or who makes and files any incorrect or fraudulent statement or return for any calendar month as required by part 1 of article 27 of this title 39, the executive director may provide detailed information pertinent to an assessment made pursuant to section 39-27-105 (3), including information from a report filed pursuant to section 39-27-105 (1), to taxpayers with cases involving common or related issues of fact or law. Persons who receive taxpayer information pursuant to this subsection (29) are subject to the provisions of this section, including the limitations in subsection (4) of this section and the penalties in subsection (6) of this section regarding disclosure of taxpayer information. (30) Notwithstanding the provisions of this section: (a) The executive director may provide such detailed taxpayer information pertinent to a claim for an income tax credit for the donation of a perpetual conservation easement in gross pursuant to section 39-22-522 to taxpayers, including owners and transferees, with cases involving common or related issues of fact or law. With the exception of taxpayer contact information, any information provided pursuant to this subsection (30) must remain confidential, and all persons are subject to the limitations specified in subsection (4) of this section and the penalties specified in subsection (6) of this section. to taxpayers, including owners and transferees, with cases involving common or related issues of fact or law. With the exception of taxpayer contact information, any information provided pursuant to this subsection (30) must remain confidential, and all persons are subject to the limitations specified in subsection (4) of this section and the penalties specified in subsection (6) of this section. (b) The executive director may require that such detailed taxpayer information pertinent to a claim for an income tax credit for the donation of a perpetual conservation easement pursuant to section 39-22-522 and any documentation in support of the credit claimed be given to the division of conservation as the executive director determines is necessary in the performance of the department's functions relating to the credit. In resolving disputes regarding the credit, the executive director may disclose such detailed taxpayer information and consult with the division of conservation. Notwithstanding part 2 of article 72 of title 24, in order to protect the confidential financial information of a taxpayer, the executive director shall deny the right to inspect any information or documentation required in accordance with this subsection (30). (31) (a) Notwithstanding the provisions of this section, in order for call center support to be provided as it relates to the refund of excess state revenues from all sources set forth in section 39-22-2004, the executive director may supply the department of personnel or a third-party vendor contracted to provide the call center services with information necessary for support to be facilitated and provided to taxpayers. Any information provided to the department of personnel or a third-party vendor contracted to provide the call center services pursuant to this subsection (31)(a) remains confidential, and all persons within the department of personnel or employees of a third-party vendor are subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section. (b) This subsection (31) is repealed, effective July 1, 2027. (32) Notwithstanding the confidentiality requirements in this section, the executive director shall provide the state auditor with the information described in section 39-29-112 (8)(b). (33) Notwithstanding the confidentiality requirements in this section, the executive director may provide the Colorado office of new Americans, created in section 8-3.7-103, and a third-party administrator, as defined in section 8-73-116 (1)(e), with any information obtained pursuant to this section and, in connection with providing the information, may enter into an agreement with the Colorado office of new Americans or the department of labor and employment that provides for the payment of the costs incurred in connection with supplying the information and providing for the periodic updating of the information supplied. Any information provided to the Colorado office of new Americans or a third-party administrator pursuant to this subsection (33) is confidential, and all employees of either the Colorado office of new Americans or a third-party administrator are subject to the limitations set forth in subsection (4) of this section and the penalties specified in subsection (6) of this section. nformation supplied. Any information provided to the Colorado office of new Americans or a third-party administrator pursuant to this subsection (33) is confidential, and all employees of either the Colorado office of new Americans or a third-party administrator are subject to the limitations set forth in subsection (4) of this section and the penalties specified in subsection (6) of this section. (34) Notwithstanding this section, the executive director of the department of revenue may provide the division of family and medical leave insurance, created in section 8-13.3-508 (1), with information obtained pursuant to this section and may enter into an agreement with the division of family and medical leave insurance providing for payment of the costs incurred in connection with supplying the information and providing for periodic updating of the information supplied. Information supplied to the division of family and medical leave insurance pursuant to this subsection (34) is subject to the rules of confidentiality set forth in section 8-13.3-516 (5) to the same extent as information supplied by an individual or employer to the division of family and medical leave insurance. All employees of the division of family and medical leave insurance are subject to the limitations set forth in subsection (4) of this section and the penalties specified in subsection (6) of this section. (35) [Editor's note: Subsection (35) is effective July 1, 2025.] Notwithstanding the confidentiality requirements in this section, the executive director has the authority to share taxpayer information as necessary pursuant to section 29-2-208. (36) (a) Notwithstanding any other provision of this section, on or before July 1, 2025, and on or before every July 1 thereafter, if requested, the executive director of the department of revenue shall provide the department of early childhood, the department of health care policy and financing, the department of human services, the department of local affairs, the department of corrections, the department of labor and employment, the behavioral health administration, the department of higher education, and the department of public health and environment information for each resident individual who claimed the credit allowed by section 39-22-123.5, the credit allowed by section 39-22-129, or both credits, for the 2024 income tax year or any subsequent tax year for the purpose of benefit outreach by the requesting department, including sharing information about how to enroll, the information necessary to enroll, and, when possible, assisting with the application process. Information shall include name, address, and, when available, e-mail address and phone number. When possible, the executive director of the department of revenue shall provide additional information that may assist with determining eligibility for the benefits administered by the respective department. (b) The information that the executive director is required to provide pursuant to this subsection (36) is subject to any limitations imposed pursuant to section 6103 of the federal "Internal Revenue Code of 1986", as amended. The requesting agency shall secure the information as required by this subsection (36) and shall use the information for the purposes described in subsection (36)(a) of this section. nformation that the executive director is required to provide pursuant to this subsection (36) is subject to any limitations imposed pursuant to section 6103 of the federal "Internal Revenue Code of 1986", as amended. The requesting agency shall secure the information as required by this subsection (36) and shall use the information for the purposes described in subsection (36)(a) of this section. (c) Any information provided to the department of early childhood, the department of health care policy and financing, the department of human services, the department of local affairs, the department of corrections, the department of labor and employment, the behavioral health administration, the department of higher education, or the department of public health and environment pursuant to this subsection (36) remains confidential, and all agents, clerks, and employees of the department of early childhood, the department of health care policy and financing, the department of human services, the department of local affairs, and the department of public health and environment are subject to the limitations set forth in subsection (4) of this section and the penalties contained in subsection (6) of this section to the same extent as agents, clerks, and employees of the department.

C.R.S. § 39-21-114 Methods of enforcing collection

39-21-114. Methods of enforcing collection. (1) The executive director may issue a warrant executed either with his or her manual signature or with his or her facsimile signature in accordance with the "Uniform Facsimile Signature of Public Officials Act", article 55 of title 11, directed to any employee, agent, or representative of the department, sometimes in this section referred to collectively as "agent", commanding the agent to distrain, seize, sell, or otherwise levy upon the personal property of the taxpayer, except such personal property as is exempted from execution and sale by any statute of this state, for the payment of the tax due, together with any penalties and interest accrued thereon and the cost of execution: (a) When any deficiency in tax is not paid within thirty days from the mailing of notice and final determination therefor and no appeal from such deficiency has been docketed with any district court of this state within said period; or (b) When any other amount of tax, penalty, or interest is not paid within ten days from the mailing of demand for payment thereof; or (c) Immediately upon making of a jeopardy assessment or of the issuance of a demand for payment, as provided in section 39-21-111. (d) (Deleted by amendment, L. 2002, p. 1362, § 18, effective July 1, 2002.) (2) (a) The agent charged with the collection shall make or cause to be made an account of the goods or effects distrained, a copy of which, signed by the agent making such distraint, shall be left with the owner or possessor, or at his usual place of abode with some member of his family over the age of eighteen years, or at his usual place of business with his stenographer, bookkeeper, or chief clerk, or, if the taxpayer is a corporation, shall be left with any officer, manager, general agent, or agent for process, with a note of the sum demanded and the time and place of sale; and shall forthwith cause to be published a notice of the time and place of sale, together with a description of the property to be sold, in some newspaper of general circulation within the county wherein distraint is made or, in lieu thereof and in the discretion of the executive director of the department of revenue, the agent shall cause such notice to be publicly posted at the courthouse of the county wherein such distraint is made, copies thereof to be posted in at least two other public places within said county. The time fixed for the sale shall not be less than ten days nor more than sixty days from the date of such notification to the owner or possessor of the property and the publication or posting of such notices. Said sale may be adjourned from time to time by said agent if he deems it advisable but not for a time to exceed in all ninety days from the date first fixed for the sale. When any personal property is advertised for sale under distraint as aforesaid, the agent making the seizure shall proceed to sell such property at public auction, offering the same at not less than a fair minimum price, including the expenses of making the seizure and of advertising the sale, and, if the amount bid for the property at the sale is not equal to the fair minimum price so fixed, the agent conducting the sale may declare the same to be purchased by him for the state. The property so purchased may be sold by the agent under such regulations as may be prescribed by the executive director. In any case of distraint for the payment of taxes, the goods, chattels, or effects so distrained shall be restored to the owner or possessor if, prior to the sale, the amount due is paid together with the fees and other charges or may be redeemed by any person holding a chattel paper or other evidence of right of possession. nt under such regulations as may be prescribed by the executive director. In any case of distraint for the payment of taxes, the goods, chattels, or effects so distrained shall be restored to the owner or possessor if, prior to the sale, the amount due is paid together with the fees and other charges or may be redeemed by any person holding a chattel paper or other evidence of right of possession. (b) In all cases of sale, the agent making the sale shall issue a certificate of sale to each purchaser, and the certificate is prima facie evidence of the right of the agent to make the sale and conclusive evidence of the regularity of the proceedings in making the sale and transfers to the purchaser all right, title, and interest of the taxpayer in and to the property sold free and clear of all liens and encumbrances junior to the department; and, where such property consists of certificates of stock in the possession of the agent, the certificate of sale is notice, when received, to any corporation, company, or association of the transfer, and the certificate of the sale provides the authority for such corporation, company, or association to record the transfer on its books and records; and, where the subject of sale is securities or other evidences of debt in the possession of the agent, the certificate of sale provides the holder with good and valid evidence of title as against any other person; and, where the subject of the sale is a motor vehicle, the certificate of sale is notice, when received, to any public official charged with the registration of title to motor vehicles, of the transfer, grants authority to the public official to record the transfer on the books and records in the same manner as if the certificate of title to the motor vehicle were transferred or assigned by the holder of the certificate of title, and renders void all previously issued titles to the motor vehicle. Any surplus remaining above the taxes, penalties, interest, costs, and expenses of making the seizure and of advertising the sale must be returned to the owner or any other person having a legal right thereto, and, on demand, the executive director shall render an account in writing of the sale. (3) The agent of the executive director of the department of revenue to whom a warrant has been issued may file with the clerk of any district court within this state a copy of said warrant, and thereupon the clerk shall enter in the judgment docket, in appropriate columns, the name of the taxpayer mentioned in the warrant, the amount of the tax, or a portion thereof, together with interest and penalties for which the warrant is issued, and the date upon which such copy is filed and shall issue and deliver a transcript of such judgment to the agent without cost. Said transcript so issued and delivered may be filed with the clerk and recorder of any county, and, from the time of such filing, such judgment shall become a lien upon all the real property of the judgment debtor in such county owned by him at the time or which he may afterwards acquire until said lien expires. The lien shall continue for six years from the entry of the judgment unless the judgment is previously satisfied, all in the same manner as is provided by statute for making a judgment of a court of record a lien on real property. The judgment so entered shall have the same force and effect as other judgments of a court of record, and execution upon the real and personal property of the judgment debtor and redemption thereof may be had as provided by law with respect to other judgments. The executive director and his agent may cause execution to be had thereon by the proper sheriff or other officer, and such sheriff or other officer shall be entitled to the same fees for his services to be collected in the same manner as in the case of other executions. d personal property of the judgment debtor and redemption thereof may be had as provided by law with respect to other judgments. The executive director and his agent may cause execution to be had thereon by the proper sheriff or other officer, and such sheriff or other officer shall be entitled to the same fees for his services to be collected in the same manner as in the case of other executions. (4) Any employee, agent, or representative of the executive director of the department of revenue to whom warrant has been issued may file a notice of lien in such form as the executive director may prescribe with the person in possession of any personal property or rights to property belonging to the taxpayer, and the filing of such notice of lien shall operate as a lien upon such personal property or rights to property from the date of such filing. Any costs incurred by the person in possession of such property or rights to property by reason of compliance with said notice of lien shall be paid by the executive director and recovered by him out of any proceeds of sale of the property subject thereto. The executive director may release said lien as to any part or all of the property or rights to property covered by any such lien upon such terms as he may deem proper. (5) Nothing in this section shall be construed to abrogate or diminish the rights of bona fide purchasers, lienors, or pledgees for value and without notice. (6) The executive director of the department of revenue may be made a party defendant in an action at law or a suit in equity by any person aggrieved by the unlawful seizure or sale of his personal property, but only the state of Colorado shall be responsible for any final money judgment secured against said executive director; and said judgment, so secured, shall be paid or satisfied out of the tax refund provided by section 39-21-108 (2) upon presentation by the judgment creditor to the executive director of two certified copies of said final judgment. (7) If any person, firm, or corporation liable for the payment of any tax covered by this article has repeatedly failed, neglected, or refused to pay the same within the time specified for such payment and the department has been required to issue distraint warrants to enforce the collection of any taxes due from such taxpayer, the executive director of the department of revenue is authorized to assess and collect the amount of such taxes due, together with all interest and penalties thereon provided by law, and also the following additional penalties for recurring distraint warrants: (a) Three, four, or five consecutive distraint warrants issued: Fifteen percent of the delinquent taxes, interest, and penalties due or the sum of twenty-five dollars, whichever amount is greater; (b) Six or more consecutive distraint warrants issued: Thirty percent of the delinquent taxes, interest, and penalties due or the sum of fifty dollars, whichever amount is greater. (8) (a) In order to facilitate and expedite the collection of taxes more than six months overdue from a taxpayer who is not a resident of nor domiciled in the state of Colorado, the executive director may enter into a contract with a debt collection agency or an attorney for the collection of the taxes due from such taxpayer together with any penalties and interest accrued thereon. nt is greater. (8) (a) In order to facilitate and expedite the collection of taxes more than six months overdue from a taxpayer who is not a resident of nor domiciled in the state of Colorado, the executive director may enter into a contract with a debt collection agency or an attorney for the collection of the taxes due from such taxpayer together with any penalties and interest accrued thereon. (b) For purposes of paragraph (a) of this subsection (8), the executive director may contract with a debt collection agency or an attorney doing business in the state of Colorado or in any other state; except that, prior to entering into such contract with a debt collection agency, the executive director shall require that the debt collection agency file a bond in the amount of one hundred thousand dollars, which bond shall run to the state of Colorado for the purpose of guaranteeing compliance with the terms of the contract. Such bond shall be executed by the debt collection agency as principal and by a corporation, which is licensed to transact the business of fidelity and surety insurance, as surety. (b.5) In order to facilitate and expedite the collection of taxes more than twelve months overdue from a taxpayer who is a resident of and domiciled in the state of Colorado, the executive director may enter into contracts with two or more debt collection agencies or attorneys for the collection of the taxes due from such taxpayer, together with any penalties and interest accrued thereon pursuant to the procurement provisions of article 103 of title 24, C.R.S. For the purposes of this paragraph (b.5), the executive director may contract with debt collection agencies or attorneys doing business in the state of Colorado or in any other state; except that, prior to entering into such a contract with a debt collection agency, the executive director shall require that the debt collection agency file a bond in the amount of no less than one hundred thousand dollars and no more than five hundred thousand dollars, which bond shall run to the state of Colorado for the purpose of guaranteeing compliance with the terms of the contract. Such bond shall be executed by a debt collection agency as principal and by a corporation, which is licensed to transact the business of fidelity and surety insurance, as surety. (c) (I) Each contract entered into with a debt collection agency or an attorney shall specify that fees for services rendered shall be based on the total amount of delinquent taxes, including accrued penalties and interest, that is actually collected; however, under no circumstance shall the fees for services rendered exceed twenty percent of the total amount of delinquent taxes, including accrued penalties and interest, that is actually collected. Any fees for services rendered shall be collected by the agency or attorney in addition to the total amount of delinquent taxes, including accrued penalties and interest, actually collected. Such fees for services rendered shall be shown to the taxpayer as a separate and distinct item, and, when added, such fees for services rendered shall be a debt from the taxpayer to the agent or attorney until paid and shall be recoverable at law in the same manner as other debts. (II) If the department enters into a contract with a debt collection agency or an attorney to collect delinquent taxes, including accrued penalties and interest, and any fees for services rendered as specified in subparagraph (I) of this paragraph (c) and the contract specifies that the department is required to collect the fees for services rendered if the taxpayer chooses to pay the total amount owed directly to the department, the department shall become the agent for the agency or attorney and collect the agency's or attorney's fees for services rendered on behalf of the agency or attorney. pecified in subparagraph (I) of this paragraph (c) and the contract specifies that the department is required to collect the fees for services rendered if the taxpayer chooses to pay the total amount owed directly to the department, the department shall become the agent for the agency or attorney and collect the agency's or attorney's fees for services rendered on behalf of the agency or attorney. (III) If a taxpayer makes a payment toward the total amount a debt collection agency or attorney is attempting to collect, including delinquent taxes, accrued penalties and interest, and any fees for services rendered as specified in subparagraph (I) of this paragraph (c), such payment shall be allocated among delinquent taxes, accrued penalties and interest, and fees for services rendered according to the rules or procedures of the department and the contract between the department and the agency or attorney. The taxpayer may not designate the allocation of the payment. (IV) No costs except court costs shall be reimbursed unless authorized in such contract. If a debt collection agency or an attorney files a civil suit to collect delinquent taxes, including accrued penalties and interest, suit shall be brought in the name of the executive director of the department of revenue of the state of Colorado. When suit is brought by an agency or attorney, court costs are reimbursable by the department to the agency or attorney, but fees for services of legal representation incurred by such agency or attorney on behalf of the department for the purpose of such suit shall not be reimbursable. (d) A debt collection agency or an attorney shall, pursuant to contract, remit the total amount of delinquent taxes, including accrued penalties and interest, collected, less allowable reimbursable costs, to the executive director within thirty days from the date the moneys are collected from the taxpayer. (e) The executive director may prescribe forms to be used in implementing this subsection (8). (9) The executive director, under such terms and conditions as he deems advisable, may enter into a reciprocal agreement with an agency of another state for the collection of delinquent taxes owed by individuals who are nonresidents of the state of Colorado. Under such an agreement, the agency would agree to collect delinquent taxes owed to the state of Colorado by taxpayers who are residing or domiciled in that state. In return, the executive director would undertake the collection of taxes of the same or similar type owed to the other state by taxpayers residing or domiciled in the state of Colorado. (10) (a) The executive director is authorized to enter into an agreement with the controller for the purpose of collecting delinquent state taxes through the vendor offset program established pursuant to section 24-30-202.4 (3.5)(a), C.R.S. (b) Each agreement entered into with the controller shall specify that fees for services rendered shall be based on the total amount of delinquent taxes, including accrued penalties and interest, that is actually collected through the vendor offset program established pursuant to section 24-30-202.4 (3.5)(a), C.R.S. (c) The controller shall, pursuant to agreement, remit the total amount actually offset from a vendor's account pursuant to section 24-30-202.4 (3.5)(a), less fees for services rendered and allowable costs, to the executive director within thirty days after the date the moneys are offset from the vendor's account. (11) In addition to any other remedies available to the department, any district court in the state has jurisdiction and venue to make and issue orders as may be necessary for the collection of any tax, interest, or penalty, including, upon ex parte application by an employee, agent, or representative of the department and a showing of probable cause, warrants to search premises to distrain, seize, and sell the taxpayer's personal property.

C.R.S. § 39-21-114.5 Surrender of property subject to levy - definition

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.

C.R.S. § 39-21-115 Reciprocity with other states for collection of taxes provided

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.

C.R.S. § 39-21-116 Closing agreements

39-21-116. Closing agreements. (1) For the purpose of facilitating the settlement and distribution of estates, trusts, receiverships, or other fiduciary relationships, corporations, limited liability companies, and partnerships in the process of dissolution or which have been dissolved, the executive director of the department of revenue may agree with the fiduciary or surviving directors or limited liability company members or partnership members upon the amount of taxes due from the decedent, or from the decedent's estate, the trust, receivership, or other fiduciary relationship or corporation or limited liability company or partnership, for any of his or its taxable periods, under the provisions of the taxes covered by this article; and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact, payment in accordance with such agreement shall be full satisfaction of the taxes for the taxable periods to which the agreement relates. In addition, the executive director or any person authorized in writing by him may agree to enter into an agreement with any person, or the person or estate for whom he acts, relating to the liability of such person in respect of any tax within the provisions of this article for any prior taxable period. Any such agreement shall be final and conclusive; and, except upon a showing of fraud, malfeasance, or misrepresentation of a material fact, the case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and, in any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded. (2) Except as provided in subsection (4) of this section, any personal representative of a decedent or of the estate of a decedent, or any trustee, receiver, or other person acting in a fiduciary capacity, or any director or officer of a corporation or any member of a partnership or limited liability company in the process of dissolution or which has been dissolved who distributes the estate or fund in his control without having first paid any taxes covered by this article due from such decedent, decedent's estate, trust estate, fund, corporation, partnership, or limited liability company shall be personally liable to the extent of the property so distributed for any unpaid taxes of the decedent, decedent's estate, trust estate, receivership, corporation, partnership, or limited liability company covered by this article which may be assessed within the time limited by section 39-21-107. (3) The distributee of a decedent's estate or of a trust estate or fund, the stockholder of any dissolved corporation, or the member of any dissolved partnership or limited liability company who receives any of the property of such decedent's estate, trust estate, fund, corporation, partnership, or limited liability company shall be liable, to the extent of the property so received, for any unpaid income tax of the decedent, decedent's estate, trust estate, fund, corporation, partnership, or limited liability company covered by this article which may be assessed within the time limited by section 39-21-107. Notice to such distributee, stockholder, partnership member, or limited liability company member shall be given in the same manner and within the time limit which would have been applicable had there been no distribution. t's estate, trust estate, fund, corporation, partnership, or limited liability company covered by this article which may be assessed within the time limited by section 39-21-107. Notice to such distributee, stockholder, partnership member, or limited liability company member shall be given in the same manner and within the time limit which would have been applicable had there been no distribution. (4) (a) In case a tax covered by this article is due from a decedent, or from his estate, or from a corporation, limited liability company, or partnership, in order for personal liability under subsection (2) of this section to remain in effect, determination of the tax due shall be made and notice and demand therefor shall issue within eighteen months after written request for such determination, filed after the filing of the decedent's final return or filed after the filing of the return of the decedent's estate with respect to which such request is applicable, by any personal representative of such decedent or by the corporation, limited liability company, or partnership, filed after the filing of its return; but a request under this provision shall not extend the period of limitation otherwise applicable. (b) This subsection (4) shall not apply in the case of a corporation, limited liability company, or partnership unless: (I) Such request notifies the executive director of the department of revenue that the corporation, limited liability company, or partnership contemplates dissolution at or before the expiration of such eighteen-month period; (II) The dissolution is begun in good faith before the expiration of such eighteen-month period; and (III) The dissolution is completed. (c) Upon the expiration of said eighteen-month period, without determination being made and notice and demand being issued, the personal representative of the decedent, the directors and officers of the corporation, or the members of the limited liability company or partnership no longer will be liable under the provisions of subsection (2) of this section.

C.R.S. § 39-21-116.5 Penalties - repeal

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.

C.R.S. § 39-21-117 Saving clause

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.

C.R.S. § 39-21-118 Criminal penalties - repeal

39-21-118. Criminal penalties - repeal. (1) A person who willfully attempts in any manner to evade or defeat a tax administered by the department or the payment thereof, in addition to other penalties provided by law, is guilty of a class 6 felony and, upon conviction thereof, shall be punished as provided in section 18-1.3-401 or shall be punished by a fine of not more than one hundred thousand dollars, or five hundred thousand dollars in the case of a corporation, or by both such fine and imprisonment, together with the costs of prosecution. (2) (a) Any person required, or any person who purports to be required, under any title administered by the department to collect, account for, or pay over any tax, who willfully fails to collect or truthfully account for or pay over such tax, including, but not limited to, willfully making a materially false statement in connection with an application for a refund of any tax for the purpose of falsely obtaining a refund of such tax, in addition to other penalties provided by law, is guilty of a class 5 felony and, upon conviction thereof, shall be punished as provided in section 18-1.3-401, or shall be punished by a fine of not more than one hundred thousand dollars, or five hundred thousand dollars in the case of a corporation, or by both such fine and imprisonment, together with the costs of prosecution. (b) (I) Subsection (2)(a) of this section does not apply to the temporary sales tax deduction and retention allowed in section 39-26-105 (1.3). (II) This subsection (2)(b) is repealed, effective December 31, 2026. (2.5) Any person who through gross negligence or recklessness makes a materially false statement in applying for a refund pursuant to section 39-26-703 or any other person who makes a false statement in connection with an application for a refund is guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than five hundred dollars, or by imprisonment in the county jail for not more than ninety days, or by both such fine and imprisonment. (3) Any person required under any title administered by the department to pay any tax or estimated tax, or required under such title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such tax or estimated tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, in addition to other penalties provided by law, is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than fifty thousand dollars, or one hundred thousand dollars in the case of a corporation, or imprisoned not more than one year, or both, together with the costs of prosecution. (4) Any person who willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he or she does not believe to be true and correct as to every material matter, is guilty of a class 5 felony and, upon conviction thereof, shall be punished as provided in section 18-1.3-401, C.R.S., or shall be punished by a fine of not more than one hundred thousand dollars, or five hundred thousand dollars in the case of a corporation, or by both such fine and imprisonment, together with the costs of prosecution. believe to be true and correct as to every material matter, is guilty of a class 5 felony and, upon conviction thereof, shall be punished as provided in section 18-1.3-401, C.R.S., or shall be punished by a fine of not more than one hundred thousand dollars, or five hundred thousand dollars in the case of a corporation, or by both such fine and imprisonment, together with the costs of prosecution. (5) Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under any title administered by the department, or a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document, is guilty of a class 5 felony and, upon conviction thereof, shall be punished as provided in section 18-1.3-401, C.R.S., or shall be punished by a fine of not more than one hundred thousand dollars, or five hundred thousand dollars in the case of a corporation, or by both such fine and imprisonment, together with the costs of prosecution.

C.R.S. § 39-21-119 Filing with executive director - when deemed to have been made

39-21-119. Filing with executive director - when deemed to have been made. (1) (a) 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. (b) 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. (2) 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. (3) 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. (4) The date of receipt of returns or other documents made, filed, signed, subscribed, verified, transmitted, received, or stored under the alternative methods provided in sections 39-21-119.5 and 39-21-120 are determined pursuant to rules and regulations adopted by the executive director pursuant to section 39-21-112 (1).

C.R.S. § 39-21-119.5 Mandatory electronic filing of returns - mandatory electronic payment - penalty - waiver - definitions

39-21-119.5. Mandatory electronic filing of returns - mandatory electronic payment - penalty - waiver - definitions. (1) For purposes of this section, "return" means any report, claim, tax return statement, or other document required or authorized under articles 11 and 25 of title 29, article 11 of title 30, articles 22, 26, 27, 28, 28.5, 28.6, 28.8, 29, and 37 of this title 39, article 2 of title 40, article 3 of title 42, article 4 of title 43, and title 44, and any form, statement report, or other document prescribed by the executive director for reporting a tax liability, a fee liability, or other information required to be returned to the executive director, including the reporting of changes or amendments thereto, and any schedule certification, worksheet, or other document required to accompany the return. (2) Except as provided in subsection (6) of this section, the executive director may, as specified in subsection (3) of this section, require the electronic filing of returns and require the payment of any tax or fee due by electronic funds transfer for the following: (a) Any income tax return required for: (I) A C corporation pursuant to section 39-22-601 (2); (II) An S corporation pursuant to section 39-22-601 (2.7), including the information reports required by section 39-22-601 (2.7)(b), composite returns filed on behalf of nonresident shareholders, and agreements filed under section 39-22-601 (2.7)(e); (III) A fiduciary pursuant to section 39-22-601 (3), including withholding for nonresident beneficiaries pursuant to section 39-22-601 (4); (IV) A partnership pursuant to section 39-22-601 (5.5), including the information reports required by section 39-22-601 (5.5)(b), composite returns filed on behalf of nonresident partners, and agreements filed under section 39-22-601 (5.5)(e); and (V) A person or organization exempt from tax pursuant to section 39-22-601 (7). (b) Any payment of income tax required by: (I) Withholding for transfers of Colorado real property pursuant to section 39-22-604.5; (II) Estimated payments by a C corporation pursuant to section 39-22-606; and (III) Income tax payments due with return filing pursuant to section 39-22-609, but not for individuals who are required to file a return pursuant to section 39-22-601 (1); (c) Any remittance of wage withholding required to be made by an employer pursuant to section 39-22-604 that is not already required to be remitted electronically pursuant to subsection (4)(g) of this section; (d) Any withholding of income report required to be filed for any oil and gas interest pursuant to section 39-29-111; (e) Any severance tax return from any oil and gas interest required to be filed pursuant to section 39-29-112; (f) Any sales tax return required to be filed pursuant to section 39-26-105; (g) Any sales tax return required to be filed by a person with a direct payment permit issued pursuant to section 39-26-103.5; (h) Any use tax return to be filed and payment required to be paid pursuant to sections 39-26-204 (1)(a) or (2); (i) Any motor fuel tax or fee return required to be filed and payment required to be made pursuant to section 39-27-303; (j) and (k) Repealed. (l) Any public utility return required to be filed pursuant to section 40-2-111 and the payment required to be made pursuant to section 40-2-113; (m) Any passenger-mile tax return to be filed and payment required to be made pursuant to section 42-3-308; (n) Any liquor excise tax return required to be filed and payment required to be made pursuant to section 44-3-503 (3); (o) Any direct shipper return required to be filed pursuant to section 44-3-503 (5) and the payment required to be made pursuant to section 44-3-503 (6); (p) Any county lodging tax return required to be filed and payment required to be made pursuant to section 30-11-107.5; 08; (n) Any liquor excise tax return required to be filed and payment required to be made pursuant to section 44-3-503 (3); (o) Any direct shipper return required to be filed pursuant to section 44-3-503 (5) and the payment required to be made pursuant to section 44-3-503 (6); (p) Any county lodging tax return required to be filed and payment required to be made pursuant to section 30-11-107.5; (q) Any marketing and promotion tax return required to be filed and payment required to be made pursuant to section 29-25-112 (1)(b)(I); (r) Any daily vehicle rental fee report required to be filed and payment required to be made pursuant to section 43-4-804 (1)(b)(II); (s) Any prepaid wireless 911 charge report required to be filed and payment required to be made pursuant to section 29-11-102.5 (3); (t) Any prepaid wireless telecommunications relay service charge report required to be filed and payment required to be made pursuant to section 29-11-102.7 (3); and (u) Any retail delivery fee or enterprise retail delivery fees return required to be filed pursuant to section 43-4-218 (6). (3) The executive director shall promulgate rules in accordance with article 4 of title 24 to implement mandatory electronic filing and electronic funds transfers for the returns and payments described in subsection (2) of this section for taxable periods beginning on and after January 1, 2020, or on and after the date when the executive director establishes a system for electronic filing and electronic funds transfers, whichever occurs later. Mandatory electronic filing and mandatory payment by electronic funds transfers must be staggered for each tax type over a period of not less than three years, must begin with large taxpayers, and may allow additional time for small taxpayers to comply. The thresholds for each implementation group shall be determined by the executive director in his or her discretion. (4) Except as provided in subsection (6) of this section, on and after August 2, 2019, electronic filing of returns and the payment of any tax or fee by electronic funds transfer is required for the following: (a) Any income tax return claiming an enterprise zone credit required to be filed pursuant to section 39-30-111; (b) Any withholding of income required to be made from any oil and gas interest pursuant to section 39-29-111; (c) Any sales tax remittance required to be paid pursuant to section 39-26-105.5; (d) (I) Any gasoline or special fuel report required to be filed pursuant to section 39-27-105; (II) Any road usage fee report or bridge and tunnel impact fee report required to be filed with a gasoline or special fuel report pursuant to section 43-4-217 (7); (e) Any retail marijuana excise tax return required to be filed and payment required to be made pursuant to section 39-28.8-304; (f) Any retail marijuana sales tax return required to be filed and payment required to be paid pursuant to section 39-28.8-202; (g) Any remittance of wage withholding required to be made pursuant to section 39-22-604 by an employer whose annual estimated wage withholding tax liability exceeds fifty thousand dollars; (h) Any cigarette excise tax return required to be filed and payment required to be made pursuant to article 28 of this title 39; (i) Any tobacco products excise tax return required to be filed and payment required to be made pursuant to article 28.5 of this title 39; (j) Any nicotine products tax return required to be filed and payment required to be paid pursuant to article 28.6 of this title 39; (k) Any clean fleet per ride fee and air pollution mitigation per ride fee return required to be filed and payment required pursuant to section 40-10.1-607.5; (l) Any quarterly report for the advance payment of an income tax credit required to be filed pursuant to section 39-22-629 (2)(b); tax return required to be filed and payment required to be paid pursuant to article 28.6 of this title 39; (k) Any clean fleet per ride fee and air pollution mitigation per ride fee return required to be filed and payment required pursuant to section 40-10.1-607.5; (l) Any quarterly report for the advance payment of an income tax credit required to be filed pursuant to section 39-22-629 (2)(b); (m) Any production fee for wildlife and land remediation and production fee for clean transit return required to be filed and payment required to be made pursuant to article 61 of title 33 and section 43-4-1204; (n) The information return from long-term care employers required to be filed pursuant to section 39-22-566 (5); and (o) Any firearms and ammunition excise tax return required to be filed and any payment of tax required to be remitted pursuant to article 37 of this title 39. (5) (a) If any person fails or refuses to file a return electronically as specified in this section, the department shall collect a penalty of fifty dollars for such failure or five percent of the proper amount of tax on such return, whichever is greater. (b) If any person fails to pay by electronic funds transfer any tax or fee, including any addition to tax, due to the executive director as specified in this section, the department shall collect a penalty of fifty dollars for such failure or five percent of the proper amount of tax on such return, whichever is greater. (c) As used in subsections (5)(a) and (5)(b) of this section, "tax" means the net amount of tax shown to be due on the return filed by the taxpayer and reduced by the amount of any credit against the tax which may be claimed on the return. If the penalties provided for in subsections (5)(a) and (5)(b) of this section both apply, only the larger of the two penalties may be assessed. (d) (I) Any tax preparer preparing a tax return shall be required to file returns electronically and pay any tax or fee by electronic funds transfers if the taxpayer is required to do so pursuant to this section. (II) A penalty assessed against the taxpayer pursuant to subsection (5)(a) or (5)(b) of this section must be assessed against the taxpayer and may not be assessed against the tax preparer. (e) A penalty assessed against the taxpayer pursuant to subsection (5)(a) or (5)(b) of this section are assessed, collected, and paid in the same manner as the tax or fee to which such penalty relates. (f) The executive director may waive for good cause shown any penalty assessed pursuant to this subsection (5). (6) (a) Any person who is required to file returns electronically or make the payment of any tax or fee by electronic funds transfer pursuant to this section may apply to the executive director, on a form prescribed by the department, for an annual waiver from the requirements set forth in this section. The executive director may grant a request for a waiver, and may grant a renewal request for one subsequent year, if any of the following apply: (I) The taxpayer does not have a computer; (II) The taxpayer does not have internet access; or (III) The taxpayer shows good cause for why the filing of returns electronically or making the payment of any tax or fee by electronic funds transfer would cause undue hardship. (b) The executive director may waive the requirement to file returns electronically if the return cannot be filed electronically for reasons beyond the taxpayer's control, including situations in which the taxpayer is instructed by either the internal revenue service or the department to file by paper. r making the payment of any tax or fee by electronic funds transfer would cause undue hardship. (b) The executive director may waive the requirement to file returns electronically if the return cannot be filed electronically for reasons beyond the taxpayer's control, including situations in which the taxpayer is instructed by either the internal revenue service or the department to file by paper. (c) The executive director shall not require any taxpayer required to remit a tax by electronic funds transfers to remit the tax prior to the deadline specified for taxpayers who remit the tax by other means; except that the executive director may require a taxpayer to remit a tax by electronic funds transfers at an earlier hour on the day of the deadline for making a return and paying the tax due than taxpayers who remit the tax by other means. (7) (a) In order to induce the electronic payment of taxes and fees administered under section 39-21-102, the executive director may deduct processing costs from the payment in lieu of imposing a convenience fee, and if the processing costs are deducted from the payment, the executive director shall credit the full amount of the payment collected to the taxpayer's account. Processing costs may be deducted by the executive director under this subsection (7) regardless of if electronic payment is mandated under this section. (b) Notwithstanding any provision to the contrary, if the executive director deducts processing costs pursuant to this subsection (7), the state treasurer shall credit the full amount of the payment collected less the deducted processing costs to the appropriate fund. (c) If the executive director is required to distribute payment to a local government, the executive director shall deduct the processing costs from state revenue and shall not reduce the amount distributed to the local government. (d) As used in this subsection (7): (I) "Convenience fee" means the convenience fee that a state governmental entity is authorized to impose on a person that uses alternative forms of payment under section 24-19.5-103 (3). (II) "Processing costs" means the actual costs incurred by the department to process a transaction by an alternative form of payment for which the department is authorized to impose a convenience fee.

C.R.S. § 39-21-120 Signature and filing alternatives for tax returns

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).

C.R.S. § 39-21-121 Unclaimed property offset - definition

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.

C.R.S. § 39-21-122 Revenue impact of 2010 tax legislation - tracking by department

39-21-122. Revenue impact of 2010 tax legislation - tracking by department. (Repealed)

C.R.S. § 39-21-201 Program established - repeal

39-21-201. Program established - repeal. (1) Notwithstanding any other provision of this title, title 29, title 32, or title 42, C.R.S., the executive director shall conduct a tax amnesty program for any taxpayer liable for the payment of any of the taxes specified in subsection (2) of this section for which a return was required to be filed before December 31, 2010, including returns for which the department has granted an extension beyond said date. The taxpayer amnesty program shall be conducted from October 1, 2011, through November 15, 2011, and shall not extend to any other period. (2) A taxpayer eligible to participate in the tax amnesty program shall include any taxpayer liable for payment of income taxes imposed pursuant to article 22 of this title, sales and use taxes imposed pursuant to article 26 of this title, gasoline and special fuel taxes imposed pursuant to part 1 of article 27 of this title, cigarette taxes imposed pursuant to article 28 of this title, taxes on tobacco products imposed pursuant to article 28.5 of this title, severance taxes imposed pursuant to article 29 of this title, county or municipal sales taxes collected by the executive director pursuant to article 2 of title 29, C.R.S., local marketing and promotion taxes collected by the department pursuant to section 29-25-112, C.R.S., county lodging taxes collected by the department pursuant to section 30-11-107.5, C.R.S., county rental taxes collected by the department pursuant to section 30-11-107.7, C.R.S., local improvement district sales taxes collected by the department pursuant to section 30-20-604.5, C.R.S., regional transportation district sales and use taxes imposed pursuant to article 9 of title 32, C.R.S., Denver metropolitan scientific and cultural facilities district sales and use taxes imposed pursuant to article 13 of title 32, C.R.S., metropolitan football stadium district sales and use taxes imposed pursuant to article 15 of title 32, C.R.S., and regional transportation authority sales and use taxes collected by the department pursuant to section 43-4-605 (1)(j), C.R.S. (3) (a) Subject to the provisions of subsection (4) of this section, the tax amnesty program shall permit any taxpayer liable for payment of any taxes specified in subsection (2) of this section to report the amount of the taxes for which the taxpayer is liable and to pay the full amount of such taxes, including one-half of any interest due, as computed without the reduction pursuant to section 39-21-109 (1.5), on or before November 15, 2011, without the imposition of any fine or other civil or criminal penalty otherwise provided by law. (b) Subject to the provisions of subsection (4) of this section, the tax amnesty program shall permit any taxpayer liable for payment of any taxes specified in subsection (2) of this section to report the amount of the taxes for which the taxpayer is liable and to sign an agreement to pay that shall be printed on the tax amnesty application form and deliver the application and signed agreement to pay to the department on or before November 15, 2011, without the imposition of any fine or other civil or criminal penalty otherwise provided by law. If the taxpayer fails to pay the full amount of taxes owed and all interest for which the taxpayer is liable pursuant to the terms of the tax amnesty agreement to pay, the waiver provision of this paragraph (b) is void. (c) Payment of taxes pursuant to this article shall constitute a waiver of any right to file a claim for refund or an amended return for refund, or seek an administrative review, administrative hearing, or district court appeal pursuant to sections 39-21-103, 39-21-104, and 39-21-105. le pursuant to the terms of the tax amnesty agreement to pay, the waiver provision of this paragraph (b) is void. (c) Payment of taxes pursuant to this article shall constitute a waiver of any right to file a claim for refund or an amended return for refund, or seek an administrative review, administrative hearing, or district court appeal pursuant to sections 39-21-103, 39-21-104, and 39-21-105. (d) If a taxpayer fails to pay the full amount of the tax liability by November 15, 2011, or fails to sign and file the agreement to pay on the tax amnesty application by November 15, 2011, and remain in compliance with the agreement to pay, or commits willful fraud in filing pursuant to the terms of the tax amnesty program, the taxpayer shall be subject to civil or criminal penalty, or both. (4) (a) A taxpayer liable for the payment of any taxes specified in subsection (2) of this section shall not be permitted to satisfy such liability through the tax amnesty program if a notice of deficiency for the liability has been mailed to the taxpayer before October 1, 2011. (b) A taxpayer who is under investigation or being prosecuted for criminal or fraudulent activity as of October 1, 2011, for crimes related to any taxes collected by the department is not eligible to participate in the tax amnesty program, regardless of whether the taxes owed for which the taxpayer seeks amnesty are the taxes on which the investigation or prosecution is based. (5) Notwithstanding the provisions of section 24-19.5-103, C.R.S., the department is authorized, at the discretion of the executive director, to accept department approved credit card payment for all payments due pursuant to this article and assess the taxpayer an amount equivalent to any service fee charged by the credit card company to the department. Such amount shall be collected by the department and used by the department for the purpose of paying such credit card fees. (6) The executive director shall promulgate emergency rules necessary for the administration of this article in accordance with article 4 of title 24, C.R.S. (6.5) The department may contract with one or more independent contractors to administer any part of the tax amnesty program on behalf of the department. (7) The department shall conduct an advertising and publicity campaign concerning the tax amnesty program that shall include sufficient notice to potential participants that all information obtained pursuant to this article may be disclosed to the federal internal revenue service. (8) The requirements of the Colorado "Procurement Code", articles 101 to 112 of title 24, C.R.S., shall not apply to services and products procured by the department pursuant to this section. The department shall award contracts for services and products in good faith and in a manner that encourages, to the extent practicable, competitive proposals. Offerors and potential offerors shall not have a right to protest, recover bid preparation costs, or pursue any other remedy provided by Colorado law for services and products procured by the department for purposes of this article. (9) This section is repealed, effective July 1, 2025.

C.R.S. § 39-21-202 Tax amnesty cash fund - creation - uses - repeal

39-21-202. Tax amnesty cash fund - creation - uses - repeal. (Repealed)

C.R.S. § 39-21-301 Legislative declaration

39-21-301. Legislative declaration. (1) The general assembly hereby finds and declares that: (a) The general assembly uses both direct expenditure of government funds and special or selective tax relief, which is known as a tax expenditure, to further various public policy goals; (b) A tax expenditure differs from a direct spending program because a direct spending program continues only if funds are appropriated for each budget period, while the continuation of a tax expenditure generally does not require any legislative action; (c) In addition, a direct spending program is generally detailed on the expenditure side of the budget, but a tax expenditure is simply included on the revenue side of the budget without itemization; (d) A tax expenditure should receive a periodic and comprehensive review as to its total cost and effectiveness in achieving its objectives; (e) It is important that state government be accountable and transparent in such a way that the general public can understand the value of tax expenditures given by the state; and (f) In the past, the department of revenue has published a Colorado tax profile study, which included a substantial amount of useful information about state and local taxes. (2) In enacting this part 3, it is the intent of the general assembly to create a means for providing the general assembly and the public with this vital tax-related information in a biennial tax profile and tax expenditure report. (3) The general assembly must spend its resources wisely and it is beneficial to the state to know whether the tax expenditures that are in place are accomplishing the goals they were intended to meet. In enacting section 39-21-305, it is the intent of the general assembly that the state auditor's evaluation will provide the state with factual evidence of whether the state's tax expenditures achieve the objectives they are intended to achieve, including economic development, assisting beneficiaries, and promoting the health, safety, and welfare of the public, including the business environment. Additionally, it is the intent of the general assembly that the state auditor's evaluation: (a) Compares the state's tax expenditures with other state's tax expenditures; (b) Compares the effect of the state's tax expenditures on competition; (c) Measures the effect of the state's tax expenditures on business and stakeholder needs; (d) Determines whether the state's tax expenditures are administered efficiently and transparently with defined performance measures that support accountability; and (e) Analyzes how the state's tax expenditures serve the public's interests by protecting taxpayer dollars and how the state's tax expenditures ensure cost-effectiveness.

C.R.S. § 39-21-302 Definitions

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).

C.R.S. § 39-21-303 Tax profile and expenditure report

39-21-303. Tax profile and expenditure report. (1) On or before January 1, 2013, and January 1 of every odd-numbered year thereafter, the department shall prepare a tax profile and expenditure report for the state that includes the information set forth in subsection (2) of this section. (2) (a) A tax profile and expenditure report must include the following information for each tax expenditure for any tax levied and collected by the state that is administered by the department: (I) A citation of the statutory or other legal authority for the tax expenditure; (II) The year that the tax expenditure was enacted; (III) A description of the tax expenditure; (IV) An estimate of the tax expenditure's effect on revenue for the most recently completed tax or calendar year, as appropriate, for which such information is available; (V) The estimate required pursuant to subparagraph (IV) of this paragraph (a) for the tax expenditure that was included in each of the three prior tax profile and expenditure reports, if available; and (VI) For a tax expenditure that is subject to the requirement set forth in section 39-21-304, a statement of the intended purpose of the tax expenditure. (b) For the state income tax only, the tax profile and expenditure report must include the effect of the tax expenditure by income class. The provisions of this paragraph (b) shall only apply to the extent that the department is capable of accessing the necessary information from its data system. (c) The tax profile and expenditure report must include the sum of all estimates required pursuant to subparagraphs (IV) and (V) of paragraph (a) of this subsection (2) for each tax. (d) (I) To the extent not otherwise included in the tax profile and expenditure report pursuant to this subsection (2), the report must also include any information that was included in the Colorado tax profile study 2001 for any taxes covered by such study, which includes but is not limited to information related to: (A) State and local tax collections; (B) Revenues, taxes, incidence, and equity; (C) The distribution of state and local taxes among households; and (D) Colorado statistics of income. (II) The information required pursuant to subparagraph (I) of this paragraph (d) shall be for the most recent tax year for which such information is available. (3) (a) The department shall provide a copy of the report to all members of the general assembly in accordance with section 24-1-136 (9), C.R.S. (b) Repealed. (c) The department shall make the tax profile and expenditure report available for public inspection and shall publish the report on the department website. (4) The reporting requirement set forth in this section is exempt from the provisions of section 24-1-136 (11). (5) To the extent that the tax profile and expenditure report must include the distribution of tax burden by income class pursuant to paragraphs (b) and (d) of subsection (2) of this section, the department shall use at least as many income classes as the Colorado statistics of income in the Colorado tax profile study 2001, and the highest income class shall be at least as high as in such Colorado statistics of income. (6) Repealed.

C.R.S. § 39-21-304 Tax expenditure - tax preference performance statement - tax expenditure repeal requirement

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.

C.R.S. § 39-21-305 Tax expenditure - state auditor evaluation

39-21-305. Tax expenditure - state auditor evaluation. (1) (a) The state auditor shall evaluate the state's tax expenditures pursuant to the requirements in this section. In evaluating each tax expenditure, the state auditor shall consult with the intended beneficiaries or representatives of the intended beneficiaries of the tax expenditure. In addition, if the tax expenditure is intended to benefit a specific geographic region of the state, the state auditor shall consult with the intended beneficiaries in that specific geographic region of the state. (b) The state auditor's tax expenditure evaluation must include the following: (I) A summary description of the purpose, intent, or goal of the tax expenditure; (II) The intended beneficiaries of the tax expenditure; (III) Whether the tax expenditure is accomplishing its purpose, intent, or goal; (IV) An explanation of the intended economic costs and benefits of the tax expenditure, with analyses to support the evaluation if they are available or reasonably possible; (V) A comparison of the tax expenditure to other similar tax expenditures in other states; (VI) Whether there are other tax expenditures, federal or state spending, or other government, nonprofit, commercial, volunteer, or philanthropic programs, to the extent the information is readily available, that have the same or similar purpose, intent, or goal as the tax expenditure, how those all are coordinated, and if coordination could be improved, or whether any redundancies can be eliminated; (VII) If the evaluation of a particular tax expenditure's economic impact is made difficult because of data constraints, any suggestions for changes in administration or law that would facilitate such data collection; and (VIII) An explanation of the performance measures used to determine the extent to which the tax expenditure is accomplishing its purpose, intent, or goal. The performance measures must be clear and relevant to the specific tax expenditure being evaluated, should be measurable and track actionable goals, and can be assessable and reportable over time. The state auditor shall consider the original legislative intent as well as subsequent developments in the state's economy, the national economy, and any changes in national, state, or local fiscal policies and conditions. (c) To the extent it can be determined by the state auditor, the tax expenditure evaluation should also include the following: (I) The extent to which the tax expenditure is a cost-effective use of resources compared to other options for using the same resources to address the same purpose, intent, or goal; (II) An analysis of the tax expenditure's effect on competition and on business and stakeholder needs; (III) Whether there are any opportunities to improve the effectiveness of the tax expenditure in meeting its purpose, intent, or goal; and (IV) An analysis of the effect of the state tax policies connected to local taxing jurisdictions on the overall purpose, intent, or goal of the tax expenditure. (c.5) In addition to any other requirements in this section, the manner in which the state auditor evaluates the state's tax expenditures is governed by the following: (I) New tax expenditures will be evaluated in accordance with the schedule set by the state auditor in subsection (1)(d) of this section; (II) Tax expenditures that have been evaluated by the state auditor in accordance with this section do not need to be evaluated again, but the state auditor, in the state auditor's discretion, may reevaluate tax expenditures if there have been substantial changes to the tax expenditure; (III) Tax expenditures that are on the state auditor's schedule for evaluation but have been repealed or are set to repeal within a year of the evaluation do not need to be evaluated; and dance with this section do not need to be evaluated again, but the state auditor, in the state auditor's discretion, may reevaluate tax expenditures if there have been substantial changes to the tax expenditure; (III) Tax expenditures that are on the state auditor's schedule for evaluation but have been repealed or are set to repeal within a year of the evaluation do not need to be evaluated; and (IV) For a tax expenditure that is in effect for three years or less, the state auditor shall make the auditor's best effort to prepare a report for the tax expenditure using the best available data. (d) (I) No later than September 15, 2017, the state auditor shall develop and publish a multi-year schedule that lists all tax expenditures in law as of July 1, 2017, and indicates the year when the evaluation report will be published for each tax expenditure. In developing the multi-year schedule the state auditor shall endeavor to review the oldest tax expenditures first and shall endeavor to review a tax expenditure with a statutory repeal date so that the evaluation report for such tax expenditure is available during the legislative session held in the calendar year before the tax expenditure is scheduled to repeal. (II) The state auditor may revise the schedule established in subsection (1)(d)(I) of this section so long as the state auditor continues to provide for a systematic evaluation of tax expenditures, including any new tax expenditures enacted by the general assembly since the publication of a previous evaluation report. In revising the schedule, the state auditor may consider when sufficient data is expected to be available in order to review a tax expenditure. (e) Notwithstanding section 2-3-103 (2), the state auditor shall present the results in the form of an evaluation report that the state auditor shall ensure is posted on the general assembly's website, and, notwithstanding section 24-1-136 (9), the state auditor shall deliver a copy of the report to the joint budget committee and the finance committees of the senate and the house of representatives. The state auditor shall ensure the first evaluation report is delivered and posted no later than September 14, 2018, and shall ensure subsequent evaluation reports are delivered and posted no later than June 30 of each year thereafter. (2) (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, C.R.S. 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 paragraph (e) of subsection (1) of this section. (b) The department of revenue must provide any requested information, analysis, or data, if available and under the control of the department, as requested by the state auditor; except that, if the request includes confidential information, such information must remain confidential in the hands of the state auditor, and the state auditor is subject to the same limitations specified in section 39-21-113. (c) The state auditor's authority set forth in section 2-3-107, C.R.S., applies to the state auditor's evaluation set forth in this section.

C.R.S. § 39-21-306 State auditor report - federal tax law and changes that impact the state tax base

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.

C.R.S. § 39-21-401 Legislative declaration

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.

C.R.S. § 39-21-402 Definitions

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).

C.R.S. § 39-21-403 Legislative oversight committee concerning tax policy - creation - duties - report

39-21-403. Legislative oversight committee concerning tax policy - creation - duties - report. (1) Creation. (a) There is hereby created a legislative oversight committee concerning tax policy. (b) The committee consists of six members as follows: (I) Two senators appointed by the president of the senate and one senator appointed by the minority leader of the senate; and (II) Two representatives appointed by the speaker of the house and one representative appointed by the minority leader of the house of representatives. (c) (I) Appointees to the committee must have experience with or interest in the study areas of the committee and task force, as set forth in section 39-21-404. (II) Appointments must be made no later than fourteen days after July 7, 2021. (d) The terms of the members expire or terminate on the convening date of the first regular session of the seventy-fourth general assembly. As soon as practicable after such convening date, but no later than the end of the legislative session, the speaker and minority leader of the house of representatives and the president and minority leader of the senate shall each appoint or reappoint members in the same manner as provided in subsection (1)(b) of this section. Thereafter, the terms of members appointed or reappointed expire on the convening date of the first regular session of each general assembly, and all subsequent appointments and reappointments must be made as soon as practicable after such convening date, but no later than the end of the legislative session. (e) The person making the original appointment or reappointment shall fill any vacancy by appointment for the remainder of an unexpired term. Members appointed or reappointed serve at the pleasure of the appointing authority and continue until the member's successor is appointed. (f) The speaker of the house of representatives shall select the first chair of the committee, and the president of the senate shall select the first vice-chair. The chair and vice-chair shall alternate annually thereafter between the two houses. (g) The chair and vice-chair of the committee may establish such organizational and procedural rules as are necessary for the operation of the committee and, in collaboration with the task force, guidelines and expectations for ongoing collaboration with the task force. (h) (I) Members of the committee are entitled to receive compensation and reimbursement of expenses as provided in section 2-2-326. (II) The director of research of the legislative council, the director of the office of legislative legal services, and the state auditor shall supply staff assistance to the committee as they deem appropriate, within existing appropriations. (2) Duties. (a) (I) The committee shall meet at least four times each year and at such other times as it deems necessary. (II) Each committee member shall annually either attend or call in to at least one regular task force meeting. Committee members are encouraged to attend separate meetings and inform the rest of the committee about the current work of the task force. (b) The committee shall annually define in writing, no later than the second meeting of the year, the scope of tax policy to be considered for the committee and the task force. hall annually either attend or call in to at least one regular task force meeting. Committee members are encouraged to attend separate meetings and inform the rest of the committee about the current work of the task force. (b) The committee shall annually define in writing, no later than the second meeting of the year, the scope of tax policy to be considered for the committee and the task force. (c) (I) (A) The committee shall consider the policy considerations contained in the tax expenditure evaluations prepared by the state auditor pursuant to section 39-21-305 and the information contained in the reports prepared by the state auditor pursuant to section 39-21-306 concerning a review of federal tax law, including changes, that may have a significant impact on the state's tax base. (B) Notwithstanding the state auditor's schedule established pursuant to section 39-21-305 (1)(d), the committee may, in writing, direct the state auditor to evaluate up to three additional specific tax expenditures to be included in the state auditor's evaluation reports due for the following year pursuant to section 39-21-305 (1)(e). (C) The committee may, in writing, request that the state auditor prepare up to two reports annually on specific and discrete topics related to existing tax policy. Not later than thirty days after receipt of the request, the state auditor shall prepare for the committee chair a written proposed scope of work concerning the request. Upon approval of the proposed scope of the work by the committee chair, the state auditor shall proceed with the research and analysis required to complete the requested report. (II) The committee is responsible for the oversight of the task force. (d) The committee may recommend legislative changes that are treated as bills recommended by an interim legislative committee for purposes of any introduction deadlines or bill limitations imposed by the joint rules of the general assembly. (e) On or before January 1 of each year, the committee shall submit, and make publicly available on its website, a report to the general assembly. The annual report must briefly summarize the study issues, recommendations considered, and any actions taken by the committee and the task force during the previous year. The report must comply with the provisions of section 24-1-136 (9). Notwithstanding section 24-1-136 (11)(a)(I), the requirement in this section to report to the general assembly continues indefinitely.

C.R.S. § 39-21-404 Task force concerning tax policy - creation - membership - duties

39-21-404. Task force concerning tax policy - creation - membership - duties. (1) Creation. (a) There is hereby created a task force concerning tax policy. The task force consists of twenty-one members appointed as provided in subsections (1)(b), (1)(c), and (1)(d) of this section. (b) Four nonvoting task force members, one appointment from each office, with relevant experience in economics, budgeting, or tax policy, shall be appointed by: (I) The director of research of the legislative council; (II) The director of the office of legislative legal services; (III) The staff director of the joint budget committee; and (IV) The state auditor. (c) Seventeen voting members shall be initially appointed no later than thirty days after July 7, 2021, and held by the appointee until subsequent appointments are made by the committee under subsection (1)(d) of this section, or until the appointee is removed and replaced as allowed in subsection (1)(g) of this section, as follows: (I) A representative of the office of state planning and budgeting appointed by the governor or his or her designee; (II) A representative of the taxation division in the department of revenue appointed by the governor or his or her designee; (III) A representative of the office of economic development appointed by the governor or his or her designee; (IV) A representative of the office of the state treasurer appointed by the state treasurer or his or her designee; and (V) Committee staff is responsible for publicly announcing vacancies for the following positions, and requesting candidates to submit a letter of interest for the specific position, so that the letters of interest are due no later than one week after July 7, 2021. The initial appointments shall be made by a majority decision of the speaker of the house of representatives, the president of the senate, the house and senate minority leaders, and the governor or the governor's designee: (A) One member from a state public or private institution of higher education with knowledge of tax policy; (B) One member from a state public or private institution of higher education with knowledge of economics; (C) Four members representing local government, including one from a home rule city or city and county; one from a statutory city; one from a home rule county; and one from a statutory county; (D) Two tax law practitioners who are not employed by a home rule or statutory city or city and county; (E) Two certified public accountants with state and local tax experience who are not employed by a home rule or statutory city or city and county; (F) One member representing a small business; (G) One member representing a large business; and (H) One member representing a nonprofit organization with expertise in tax policy. are not employed by a home rule or statutory city or city and county; (E) Two certified public accountants with state and local tax experience who are not employed by a home rule or statutory city or city and county; (F) One member representing a small business; (G) One member representing a large business; and (H) One member representing a nonprofit organization with expertise in tax policy. (d) Seventeen voting members shall be appointed or reappointed no later than January 31, 2022, January 31, 2023, and no later than January 31 in every odd-numbered year thereafter as follows: (I) A representative of the office of state planning and budgeting appointed or reappointed by the governor or his or her designee; (II) A representative of the taxation division in the department of revenue appointed or reappointed by the governor or his or her designee; (III) A representative of the office of economic development appointed or reappointed by the governor or his or her designee; (IV) A representative of the office of the state treasurer appointed or reappointed by the state treasurer or his or her designee; and (V) The chair of the committee in consultation with the vice-chair of the committee shall appoint or reappoint, with input from the governor's office, the speaker of the house of representatives, and the president of the senate, the following voting members: (A) One member from a state public or private institution of higher education with knowledge of tax policy; (B) One member from a state public or private institution of higher education with knowledge of economics; (C) Four members representing local government, including one from a home rule city or city and county; one from a statutory city; one from a home rule county; and one from a statutory county; (D) Two tax law practitioners who are not employed by a home rule or statutory city or city and county; (E) Two certified public accountants with state and local tax experience who are not employed by a home rule or statutory city or city and county; (F) One member representing a small business; (G) One member representing a large business; and (H) One member representing a nonprofit organization with expertise in tax policy. (e) If the committee needs new candidates for the positions described in subsections (1)(d)(V)(A) through (1)(d)(V)(H) of this section, then the committee chair may request committee staff to publicly announce vacancies for any such positions, and to request candidates to submit a letter of interest for the specific position, so that the letters of interest are due no later than two weeks before the appointing deadline set forth in subsection (1)(d) of this section. (f) Voting members of the task force serve without compensation. (g) A vacancy occurring in any position held by a voting member must be filled as soon as possible by the appointing authority for that position set forth in subsection (1)(d) of this section. In addition, the chair of the committee in consultation with the vice-chair of the committee may remove any task force appointee who is appointed pursuant to subsection (1)(c) or (1)(d) of this section. Replacements for removed appointees are appointed by the respective appointing authorities set forth in subsection (1)(d) of this section. (h) In appointing voting members to the task force pursuant to subsection (1)(d) of this section, the respective appointing authorities shall ensure that the membership of the task force includes persons who have experience with or interest in the study areas of the task force as set forth in subsection (2) of this section; persons who reflect a balance of tax perspectives and the ethnic, cultural, and gender diversity of the state; representation of all areas of the state; and, to the extent practicable, persons with disabilities. hall ensure that the membership of the task force includes persons who have experience with or interest in the study areas of the task force as set forth in subsection (2) of this section; persons who reflect a balance of tax perspectives and the ethnic, cultural, and gender diversity of the state; representation of all areas of the state; and, to the extent practicable, persons with disabilities. (i) (I) All task force members are expected to seek input from the various departments, offices, or organizations they represent or that they are associated with, if any. (II) In order to advance the work of the task force, task force members are encouraged to participate in decision-making with the understanding that individual votes on task force issues are based on subject matter expertise and do not commit representative entities or organizations to any position or action. Task force members shall adhere to any agreed upon procedural rules and guidelines. (2) Issues for study. (a) The task force shall study tax policy within its scope as annually defined by the committee under section 39-21-403 (2)(b) and shall develop and propose tax policy modifications for committee consideration. (b) The requirements set forth in this subsection (2) do not prohibit the task force, at any time during its existence, from studying, presenting findings and recommendations to the committee on, or requesting permission from the committee to draft legislative proposals concerning any issue described in this subsection (2). (c) Upon request by the task force, the office of the state auditor shall present to the task force the policy considerations contained in the tax expenditure evaluations prepared by the state auditor pursuant to section 39-21-305 and the information contained in the reports prepared by the state auditor pursuant to section 39-21-306 concerning a review of federal tax law, including changes, that may have a significant impact on the state's tax base. (3) Additional duties of the task force. The task force shall annually deliver tax policy and legislative recommendations to the committee pursuant to this section. In addition, the task force shall: (a) On or before August 1 of each year, appoint a chair and vice-chair from among its members; (b) Meet at least six times each year, or more often as directed by the chair of the committee; (c) Establish organizational and procedural rules for the operation of the task force and for collaboration with the committee; (d) Designate specific task force members responsible for collaborating with and obtaining input from other state officials, groups, or task forces that complement or relate to the task force's identified areas of study; (e) Create subcommittees as needed to carry out the duties of the task force. The subcommittees may consist, in part, of persons who are not members of the task force but have particular expertise related to the topics being studied. Such persons may vote on issues before the subcommittee but are not entitled to vote at task force meetings. (f) Upon request by a committee member, with approval from the committee chair in consultation with the committee vice-chair, provide evidence-based feedback on the potential benefits or consequences of a legislative or other policy proposal not directly affiliated with or generated by the task force, including any bill or resolution introduced by the general assembly that affects tax policy. The feedback should, if possible, be delivered within two weeks to the entire committee and remain as concise as possible while capturing any available evidence. If the task force cannot identify evidence to effectively inform a response, the feedback will indicate a lack of evidence and report on any actions taken. any bill or resolution introduced by the general assembly that affects tax policy. The feedback should, if possible, be delivered within two weeks to the entire committee and remain as concise as possible while capturing any available evidence. If the task force cannot identify evidence to effectively inform a response, the feedback will indicate a lack of evidence and report on any actions taken. (g) On or before October 1 of each year, prepare and submit to the committee, which the committee may make publicly available on its website, a report that, at a minimum, includes: (I) Issues studied by the task force, as well as findings for legislative or other recommendations; (II) Legislative or policy proposals of the task force that identify the policy issues involved, the agencies responsible for the implementation of the changes, and the funding sources required for implementation; (III) A summary of monthly task force meeting activities and discussions; (IV) Any evidence-based feedback provided to the committee pursuant to subsection (3)(f) of this section; and (V) A summary of efforts made to communicate, collaborate, or coordinate with other groups or task forces. (4) Coordination. The task force may work with other state agencies, groups, or task forces that are pursuing issues similar to those addressed in subsection (2) of this section. The task force may develop relationships with other task forces, committees, and organizations to leverage efficient policy-making opportunities through collaborative efforts. (5) Task force funding - staff support. (a) The legislative council staff, the office of legislative legal services, and the department of revenue shall supply staff assistance, within existing appropriations, to the task force as the committee deems appropriate. If existing appropriations are not adequate to supply staff assistance, the director of the legislative council staff, the director of the office of legislative legal services, or the director of the department of revenue shall request additional necessary funding in their annual budget requests. (b) Any state department, agency, or office with an active representative on the task force is authorized to receive and expend gifts, grants, and donations, including donations of in-kind services for staff support, from any public or private entity for any direct or indirect costs associated with the duties of the task force.

C.R.S. § 39-21-405 Repeal of part

39-21-405. Repeal of part. This part 4 is repealed, effective December 31, 2031.

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