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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-21-101

Definitions

Official textolls.infolast amended

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. Source: L. 65: p. 1148, § 2. C.R.S. 1963: § 138-9-15. L. 76: (1) amended and (1.5) added, p. 777, § 2, effective July 1. L. 77: Entire section R&RE, p. 1765, § 1, effective June 19. L. 90: (3) amended, p. 450, § 28, effective April 18. L. 93: (2) amended, p. 1239, § 13, effective July 1. L. 2000: (2) amended, p. 1639, § 18, effective June 1.

Amendment history

L. 65: p. 1148, § 2. C.R.S. 1963: § 138-9-15. L. 76: (1) amended and (1.5) added, p. 777, § 2, effective July 1. L. 77: Entire section R&RE, p. 1765, § 1, effective June 19. L. 90: (3) amended, p. 450, § 28, effective April 18. L. 93: (2) amended, p. 1239, § 13, effective July 1. L. 2000: (2) amended, p. 1639, § 18, effective June 1.

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In this article (38 sections)
  1. 39-21-101 · Definitions
  2. 39-21-102 · Scope
  3. 39-21-103 · Hearings
  4. 39-21-104 · Rejection of claims
  5. 39-21-104.5 · Frivolous submissions
  6. 39-21-105 · Appeals
  7. 39-21-105.5 · Notice - first-class mail - definition
  8. 39-21-106 · Compromise
  9. 39-21-107 · Limitations
  10. 39-21-108 · Refunds
  11. 39-21-109 · Interest on underpayment, nonpayment, or extensions of time…
  12. 39-21-110 · Interest on overpayments - repeal
  13. 39-21-110.5 · Rate of interest to be fixed
  14. 39-21-111 · Jeopardy assessment and demands
  15. 39-21-112 · Duties and powers of executive director - reporting of…
  16. 39-21-113 · Reports and returns - rule - repeal
  17. 39-21-114 · Methods of enforcing collection
  18. 39-21-114.5 · Surrender of property subject to levy - definition
  19. 39-21-115 · Reciprocity with other states for collection of taxes…
  20. 39-21-116 · Closing agreements
  21. 39-21-116.5 · Penalties - repeal
  22. 39-21-117 · Saving clause
  23. 39-21-118 · Criminal penalties - repeal
  24. 39-21-119 · Filing with executive director - when deemed to have been…
  25. 39-21-119.5 · Mandatory electronic filing of returns - mandatory…
  26. 39-21-120 · Signature and filing alternatives for tax returns
  27. 39-21-121 · Unclaimed property offset - definition
  28. 39-21-301 · Legislative declaration
  29. 39-21-302 · Definitions
  30. 39-21-303 · Tax profile and expenditure report
  31. 39-21-304 · Tax expenditure - tax preference performance statement -…
  32. 39-21-305 · Tax expenditure - state auditor evaluation
  33. 39-21-306 · State auditor report - federal tax law and changes that…
  34. 39-21-401 · Legislative declaration
  35. 39-21-402 · Definitions
  36. 39-21-403 · Legislative oversight committee concerning tax policy -…
  37. 39-21-404 · Task force concerning tax policy - creation - membership -…
  38. 39-21-405 · Repeal of part
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