The Hearings Division has the responsibility of conducting hearings for other Divisions and Sections of the Colorado Department of Revenue. Hearings are held under the authority of the Colorado Administrative Procedures Act(C.R.S>Section 24- ) and the conduct of hearings is governed by that act as well as enabling statutes and pertinent Rules and Regulations promulgated by the Department of Revenue.

Hearing Officers function as Administrative Law Judges and share the same authorities, duties, and responsibilities as outlined in the A.P.A. Unless indicated otherwise by statue, their decisions are considered final agency actions and may be appealed only in the appropriate District Court.