Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-31-105
Executive director - rule-making - collection of erroneous payments - waiver
# (1)
The executive director of the department of revenue may promulgate rules necessary for the administration of this article 31. Such rules shall be promulgated in accordance with article 4 of title 24.
# (2)
If the department of revenue incorrectly pays a grant under section 39-31-101 as a result of a departmental error, the executive director of the department may waive the reimbursement of the grant and any related interest or penalties that accrue. Source: L. 2004: Entire section added, p. 399, § 2, effective August 4. L. 2014: Entire section amended, (SB 14-014), ch. 249, p. 971, § 6, effective July 1. L. 2024: Entire section amended, (HB 24-1268), ch. 475, p. 3334, § 5, effective August 7. Cross references: For the legislative declaration in SB 14-014, see section 1 of chapter 249, Session Laws of Colorado 2014. Rural Technology Enterprise Zone Act ARTICLE 32 Rural Technology Enterprise Zone Act
Amendment history
L. 2004: Entire section added, p. 399, § 2, effective August 4. L. 2014: Entire section amended, (SB 14-014), ch. 249, p. 971, § 6, effective July 1. L. 2024: Entire section amended, (HB 24-1268), ch. 475, p. 3334, § 5, effective August 7.
Source: view the official text
In this article (5 sections)
- 39-31-101 · Real property tax - tax equivalent - assistance - heat or…
- 39-31-102 · Procedures to obtain grant - department of revenue -…
- 39-31-103 · Department of human services - outreach - departmental…
- 39-31-104.5 · Tax credit for assistance for individuals with a…
- 39-31-105 · Executive director - rule-making - collection of erroneous…