Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-12-110 Payment when certificate lost
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If there is a loss or wrongful detention of such certificate and the land therein described has been redeemed, the owner thereof may exhibit to the treasurer evidence of such loss or detention, and, upon his making the same to appear satisfactory to the treasurer and upon his exe…
Colo. Rev. Stat. § 39-12-111 Land wrongfully sold - repayment
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(1) When, by mistake or error of the treasurer, county clerk and recorder, or assessor or from double assessment, a tax lien has been sold on land upon which no tax was due at the time, the county shall reimburse the purchaser in the amount paid by him in connection with the purc…
Colo. Rev. Stat. § 39-12-112 Allowance for erroneous assessments
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The state treasurer shall allow each treasurer to take credit for the amount of state tax that may have been refunded to the taxpayer as double or erroneous assessments or refunded to the purchaser of a tax lien on real estate which lien was erroneously sold. Source: L. 64: R&RE,…
Colo. Rev. Stat. § 39-12-113 Redemption of proportionate interest
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(1) Any person who has or claims an interest in or a lien upon all or any part of any undivided or divided estate or interest in any piece or parcel of land or lot for which a tax lien was sold pursuant to article 11 of this title may redeem such undivided or divided estate or in…
Colo. Rev. Stat. § 39-13-101 Legislative declaration
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(1) The general assembly declares that, in enacting laws relating to the general property tax, it has provided that certain property in each county of the state shall be appraised and the actual value thereof determined by the assessor and that one of the several factors to be co…
Colo. Rev. Stat. § 39-13-101.5 Definitions
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As used in this article 13, unless the context otherwise requires: (1) Documentary fee means the fee imposed pursuant to section 39-13-102 (1). Source: L. 2025: Entire section added, (SB 25-275), ch. 377, p. 2103, � 313, effective August 6.
Colo. Rev. Stat. § 39-13-102 Documentary fee imposed - amount - to whom payable
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(1) There is imposed and shall be paid, by every person offering for recording in the office of the county clerk and recorder any deed or instrument in writing wherein or whereby title to real property situated in this state is granted or conveyed, a documentary fee measured by t…
Colo. Rev. Stat. § 39-13-103 Evidence of payment of fee
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Each county clerk and recorder shall evidence payment of the documentary fee imposed in this article in the recording annotation or by imprinting, typing, stamping, or writing in ink on the margin or other blank portion of every document to which such fee applies the words State …
Colo. Rev. Stat. § 39-13-104 Exemptions
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(1) The documentary fee imposed in this article shall not apply to: (a) Any deed wherein the United States or any agency or instrumentality thereof or the state of Colorado or any political subdivision thereof is either the grantor or the grantee; except that, at the time such en…
Colo. Rev. Stat. § 39-13-105 No deed recorded unless documentary fee paid
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No deed or instrument in writing to which a documentary fee applies shall be recorded until and unless the documentary fee payable thereon has been paid and evidence of its payment has been imprinted, typed, stamped, or written in ink thereon as provided in section 39-13-103. Any…
Colo. Rev. Stat. § 39-13-106 Unlawful acts - penalty
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(1) It is unlawful for any person to commit the following acts: (a) To fail or refuse to pay the documentary fee imposed in this article when such payment is required; (b) To willfully and knowingly recite to the county clerk and recorder a consideration greater or less than the …
Colo. Rev. Stat. § 39-13-107 Assessor to compile continuing record
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It is the duty of each assessor to examine at least once each year all documents recorded in his county upon which a documentary fee has been paid and to determine in each case the consideration upon which such fee was computed and paid. He shall compile and maintain in his offic…
Colo. Rev. Stat. § 39-13-108 Disposition of fees
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All documentary fees collected by the county clerk and recorder shall be deposited with the treasurer at least once each month and credited by him in the manner prescribed by law. Source: L. 67: p. 944, � 1. C.R.S. 1963: � 137-13-8.
Colo. Rev. Stat. § 39-14-101 Definitions
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As used in this article, unless the context otherwise requires: (1) Authorized agent shall have the same meaning as set forth in section 38-29-102 (1), C.R.S. (1.5) Conveyance means any transfer of a real property interest or manufactured home for some consideration in money or m…
Colo. Rev. Stat. § 39-14-102 Filing of declaration - information available to county assessor
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(1) (a) On or after July 1, 1989, any conveyance document presented for recordation shall be accompanied by a declaration prescribed by the property tax administrator. Said declaration shall be completed and signed by either the grantor or the grantee. (b) (I) If the declaration …
Colo. Rev. Stat. § 39-20-101 Not applicable to general or inheritance taxes
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The provisions of this article shall not apply to liens for general taxes or inheritance taxes. Source: L. 43: p. 509, � 7. CSA: C. 142, � 280(7). CRS 53: � 138-7-1. C.R.S. 1963: � 138-6-1.
Colo. Rev. Stat. § 39-20-102 Civil action to enforce lien
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In any case where there has been a refusal or neglect to pay any tax due the state of Colorado and a statement or notice has been filed which, under law, creates a lien upon any real property for such tax, the executive director of the department of revenue may cause a civil acti…
Colo. Rev. Stat. § 39-20-103 When holder of prior lien may file action
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(1) A person having a lien upon or any interest in any real estate referred to in section 39-20-102 under or by virtue of any instrument that has been duly filed of record, in the office of the county clerk and recorder of the county where the real estate is located, prior to the…
Colo. Rev. Stat. § 39-20-104 Certificate of discharge subject to lien
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If any property, real or personal, under the law, is subject to a lien for the payment of any tax due the state of Colorado, the executive director of the department of revenue may issue a certificate of discharge of any part of the property subject to the lien if he finds that t…
Colo. Rev. Stat. § 39-20-105 Certificate of discharge to part of property
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If any property, real or personal, under the law, is subject to a lien for the payment of any tax due the state of Colorado, the executive director of the department of revenue may issue a certificate of discharge of any part of the property subject to the lien if there is paid o…
Colo. Rev. Stat. § 39-20-106 How values determined
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In determining the values mentioned in section 39-20-105, the executive director of the department of revenue shall give consideration to the fair market value of the part to be so discharged and to such lien thereon as has priority to the lien of the state of Colorado. Source: L…
Colo. Rev. Stat. § 39-20-107 Certificate of release conclusive
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A certificate of release or of partial discharge issued under section 39-20-104 shall be held conclusive that the lien of the state of Colorado upon the property released therein is extinguished. Source: L. 43: p. 509, � 6. CSA: C. 142, � 280(6). CRS 53: � 138-7-7. C.R.S. 1963: �…
Colo. Rev. Stat. § 39-21-101 Definitions
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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, …
Colo. Rev. Stat. § 39-21-102 Scope
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(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, articl…
Colo. Rev. Stat. § 39-21-103 Hearings
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(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 o…
Colo. Rev. Stat. § 39-21-104 Rejection of claims
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(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 s…
Colo. Rev. Stat. § 39-21-104.5 Frivolous submissions
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(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…
Colo. Rev. Stat. § 39-21-105 Appeals
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(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 t…
Colo. Rev. Stat. § 39-21-105.5 Notice - first-class mail - definition
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(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 f…
Colo. Rev. Stat. § 39-21-106 Compromise
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(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 t…
Colo. Rev. Stat. § 39-21-107 Limitations
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(1) 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 …
Colo. Rev. Stat. § 39-21-108 Refunds
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(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 …
Colo. Rev. Stat. § 39-21-110 Interest on overpayments - repeal
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(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 th…
Colo. Rev. Stat. § 39-21-110.5 Rate of interest to be fixed
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(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 reimburs…
Colo. Rev. Stat. § 39-21-111 Jeopardy assessment and demands
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(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 d…
Colo. Rev. Stat. § 39-21-113 Reports and returns - rule - repeal
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(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 amou…
Colo. Rev. Stat. § 39-21-114 Methods of enforcing collection
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(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 represent…
Colo. Rev. Stat. § 39-21-114.5 Surrender of property subject to levy - definition
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(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 ri…
Colo. Rev. Stat. § 39-21-115 Reciprocity with other states for collection of taxes provided
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(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…
Colo. Rev. Stat. § 39-21-116 Closing agreements
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(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 …
Colo. Rev. Stat. § 39-21-116.5 Penalties - repeal
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(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 coll…
Colo. Rev. Stat. § 39-21-117 Saving clause
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The provisions of section 13-52-108, C.R.S., shall not apply to methods of enforcing collections provided in this article. Source: L. 65: p. 1150, � 4. C.R.S. 1963: � 138-9-16.
Colo. Rev. Stat. § 39-21-118 Criminal penalties - repeal
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(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 1…
Colo. Rev. Stat. § 39-21-120 Signature and filing alternatives for tax returns
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(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 ar…
Colo. Rev. Stat. § 39-21-121 Unclaimed property offset - definition
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(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, …
Colo. Rev. Stat. § 39-21-201 Program established - repeal. (Repealed)
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Source: L. 2003: Entire part RC&RE, p. 504, � 1, effective March 5. L. 2005: (2) amended, p. 1069, � 16, effective January 1, 2006. L. 2011: (1), (2), (3)(a), (3)(b), (3)(d), (4), and (8) amended and (6.5) added, (SB 11-184), ch. 290, p. 1345, � 1, effective June 3. L. 2024: (9) …
Colo. Rev. Stat. § 39-21-202 Tax amnesty cash fund - creation - uses - repeal. (Repealed)
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Source: L. 2011: Entire section added, (SB 11-184), ch. 290, p. 1347, � 2, effective June 3. Editor's note: Subsection (3) provided for the repeal of this section, effective January 1, 2016. (See L. 2011, p. 290.)
Colo. Rev. Stat. § 39-21-301 Legislative declaration
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(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 …
Colo. Rev. Stat. § 39-21-302 Definitions
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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 return…
Colo. Rev. Stat. § 39-21-303 Tax profile and expenditure report
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(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 …