{"data":{"id":"us-co/c.r.s.-39-21-104.5","jurisdiction":"us-co","citation":"C.R.S. § 39-21-104.5","heading":"Frivolous submissions.","body":"(1) As used in this part 1, unless the context otherwise requires, \"frivolous submission\" means a request for a hearing related to the tax set forth in part 1 of article 22 of this title made pursuant to section 39-21-103 or 39-21-104 that is based on a position that was previously rejected in a published opinion by a Colorado or federal court.\n\n(2) If the executive director determines that a request for a hearing made pursuant to section 39-21-103 or 39-21-104 is a frivolous submission, the executive director may reject the request. If the executive director does not reject the request, the provisions of section 39-21-103 or 39-21-104 shall apply.\n\n(3) If the executive director rejects a taxpayer's request for a hearing:\n\n(a) The executive director shall notify the taxpayer in writing within a reasonable time after receiving the taxpayer's request that the taxpayer's request has been rejected; and\n\n(b) The executive director shall make a final determination within a reasonable time after receiving the taxpayer's request for a hearing and shall send the taxpayer a notice of final determination accompanied by a notice and demand for payment by first-class mail as set forth in section 39-21-105.5.\n\n(4) A taxpayer may appeal the final determination of the executive director in accordance with the provisions of section 39-21-105.\n\n(5) Unless an appeal is taken as provided in section 39-21-105, the tax, together with interest thereon and penalties, if any, shall be paid within thirty days after mailing of the notice and demand for payment by the executive director.","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":"318a319a7c01b415cefebe9fb4f06822239994d0e0e43f5b45e98f49d1214e87","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-21-104","next":"us-co/c.r.s.-39-21-105"},"notice":"GroundRules: Original legal text. Not legal advice."}