Procedure and Administration Tax
PROCEDURE AND ADMINISTRATION
TITLE 39, ARTICLE 21
COLORADO REGULATIONS
- Regulation 24-35-103.5 Private Letter Rulings and Informational Letters
- Regulation 39-21-102. Limitation period for recovery of erroneous or excessive refund
- Regulation 39-21-103. Hearings
- Regulation 39-21-104. Rejection of Claims
- Regulation 39-21-105. Appeals
- Regulation 39-21-105.5. Notices - First Class Mail
- Regulation 39-21-107. Limitations on Assessments
- Regulation 39-21-108. Refunds
- Regulation 39-21-109. Interest on Amount Due
- Regulation 39-21-110. Interest on Overpayments
- Regulation 39-21-110.5 Rate of Interest
- Regulation 39-21-111. Jeopardy Assessment and Demands
- Regulation 39-21-112.3.5 Non-collecting retailers
- Regulation 39-21-113. Reports and Returns
- Regulation 39-21-116. Closing Agreements
- Regulation 39-21-120. Tax Return - Signature and Filing Alternatives
- Regulation 39-21-201. Amnesty
- Special Regulation 1 - EFT Payment Due
- Regulation 39-22-652 Definitions: Federal Transaction and Colorado Listed Transactions for Captive REITs or RICs
- Regulation 39-22-653 Taxpayer Disclosure of Reportable and Listed Transactions
- Regulation 39-22-656 Material Advisor – Disclosure of Reportable or Listed Transactions