DOR Taxation web site

Meeting Notice - Filing a Refund Claim for Sales Tax

Posted: October 28, 2010
Regarding the Department of Revenue's interpretation of the statute of limitations for filing a refund claim for sales tax

It has been the long-standing practice of the department to allow a claim for refund of sales tax paid for a three-year period following the payment. This practice is, in at least some cases, in conflict with the provisions of §39-26-703(2)(a) C.R.S., otherwise known as the 60-day rule. The department is in the process of evaluating in what circumstances the 60-day rule applies as well as what circumstances the rule in §39-26-703(2)(e) C.R.S., otherwise known as the three-year rule, applies.

The department will hold a meeting, open to the public, to discuss this issue. The meeting will be held Wednesday, November 10, 2010 at 1:30 p.m.

The meeting will be held in the Legislative Audit Committee room in the Legislative Services Building (LSB). The Legislative Services Building is located at 200 E. 14th Ave. in Denver (at the southeast corner of 14th and Sherman street). The building is directly across the Capitol Annex where the Colorado Department of Revenue is located.

The department invites prepared comments from the public on the issue. Due to time limitations, the department asks that public comment be limited to the specific issue of the appropriate dividing line between the application of the 60-day rule and the three-year rule. The department also asks that comments be limited to statutory construction, not to public policy.

A proposed rule addressing this issue will be drafted and published within 30 days of this meeting. The proposed rule will be set for public hearing. At that time the public will again have the opportunity to comment prior to any consideration of adoption of the rule.