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Colorado Statutes, Title 39

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Title 39, Taxation

0 chapters · 985 sections in this title.

All chapters in Title 39985 Ch 22277 Ch 2686 Ch 357 Ch 1145 Ch 543 Ch 2138 Ch 11.532 Ch 131 Ch 231 Ch 2831 Ch 2730 Ch 1019 Ch 28.819 Ch 2918

985 sections·Filtered byTitle 39✕

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 …
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. § 39-14-103 Manufactured home declaration - information available to county assessor

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(1) (a) On or after July 1, 2008, but before July 1, 2009, any manufactured home title application that is submitted to an authorized agent shall be accompanied by a declaration prescribed by the property tax administrator. On or after July 1, 2009, upon conveyance of any manufac…

Colo. Rev. Stat. § 39-1.5-101 Legislative declaration

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The general assembly hereby finds and declares that energy development operations and mineral extraction or conversion operations should be authorized to prepay ad valorem taxes to local governments for expenditure on capital improvements in order to meet additional public servic…

Colo. Rev. Stat. § 39-1.5-102 Definitions

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As used in this article, unless the context otherwise requires: (1) "Capital improvement" means any road or highway, school facility or equipment, domestic, commercial, or industrial water facility, sewage facility, police and fire protection facility or equipment, hospital facil…

Colo. Rev. Stat. § 39-1.5-103 Authorization of prepayment of taxes for capital improvements to local governments - no effect on obligation to pay taxes to other local governments

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(1) An owner of an operation may prepay moneys to one or more local governments, within the boundaries of which is located taxable property of the operation, for credit against general property taxes which will be levied in the future pursuant to articles 1 to 13 of this title. S…

Colo. Rev. Stat. § 39-1.5-104 Prepayment - amounts - credits - limitations

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(1) An owner of an operation who elects to make prepayments under this article and the governing body of a local government shall jointly determine and agree upon: (a) The total amount of prepayments to be made; except that the total amount of prepayments shall not exceed twenty-…

Colo. Rev. Stat. § 39-1.5-105 Prepaid taxes subject to laws governing financial affairs

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Moneys received pursuant to this article are subject to such laws relating to financial affairs, including budget, accounting, and auditing laws, as are or may be made applicable to the local government which receives such moneys. Source: L. 81: Entire article added, p. 1841, § 1…

Colo. Rev. Stat. § 39-1.5-106 Relationship between prepaid taxes and the limitation on local government levies

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In determining the amount of revenue which a local government is allowed to levy under section 29-1-301, C.R.S., prepayments made under this article shall not be deemed property tax revenue in the year of prepayment; however, tax liability against which a credit is to be allowed …

Colo. Rev. Stat. § 39-1.5-107 Prepayment arrangement not a general obligation indebtedness

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Any arrangement for prepayment of ad valorem taxes under this article shall not be construed to be a general obligation indebtedness. Source: L. 81: Entire article added, p. 1841, § 1, effective May 28.

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. ANNOTATION Law reviews. For article, "Trusts and Estates", see 30 Dicta 435 (1953).

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 g…

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 previous…

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

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(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 pe…

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. § 39-21-112 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

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(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-…

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 represe…

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

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(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 sho…

Colo. Rev. Stat. § 39-21-119.5 Mandatory electronic filing of returns - mandatory electronic payment - penalty - waiver - definitions

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(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 ti…

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. § 39-21-301 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 re…

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 …

Colo. Rev. Stat. § 39-21-304 Tax expenditure - tax preference performance statement - tax expenditure repeal requirement

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(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 bi…