{"data":{"id":"us-co/c.r.s.-39-21-104","jurisdiction":"us-co","citation":"C.R.S. § 39-21-104","heading":"Rejection of claims.","body":"(1) Upon rejection, in whole or in part, of a claim for refund filed by a taxpayer, with respect to any tax set forth in section 39-21-103 (1), the executive director of the department of revenue shall send a notice of rejection to the taxpayer in writing by first-class mail as set forth in section 39-21-105.5; and, within thirty days from the mailing thereof, the taxpayer may request a hearing or file a brief with the executive director, except where the claim is for refund of a deficiency in taxes assessed after hearing or determination on written brief had under the provisions of section 39-21-103. Thereafter, both the taxpayer and the executive director shall proceed as provided in section 39-21-103 with respect to the hearing or determination on written brief. Upon reaching a decision upon the claim for refund after hearing had thereon or consideration of the written brief, the executive director shall send to the taxpayer, by first-class mail as set forth in section 39-21-105.5, notice of final determination of claim for refund, stating therein the grounds for allowance or rejection in whole or in part.\n\n(2) If the executive director determines that a request for a hearing related to the tax set forth in part 1 of article 22 of this title is a frivolous submission and rejects the request pursuant to section 39-21-104.5, the taxpayer shall not be entitled to a hearing before the executive director and the provisions of section 39-21-104.5 shall apply.","path":["Title 39 - Taxation","Article 21 - Procedure and Administration","Part 1 - GENERAL PROVISIONS"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"2e11e88b0e08d804e42838fbaa75a8cb1d9439928b965540a2eea3e6b652ac25","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-21-103","next":"us-co/c.r.s.-39-21-104.5"},"notice":"GroundRules: Original legal text. Not legal advice."}