{"data":{"id":"us-co/c.r.s.-39-31-105","jurisdiction":"us-co","citation":"C.R.S. § 39-31-105","heading":"Executive director - rule-making - collection of erroneous payments - waiver.","body":"(1) The executive director of the department of revenue may promulgate rules necessary for the administration of this article 31. Such rules shall be promulgated in accordance with article 4 of title 24.\n\n(2) If the department of revenue incorrectly pays a grant under section 39-31-101 as a result of a departmental error, the executive director of the department may waive the reimbursement of the grant and any related interest or penalties that accrue.","path":["Title 39 - Taxation","Article 31 - Property Tax - Rent - Heat or Fuel - Assistance for the Elderly or Disabled"],"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":"a9b46dc74b1cb6c928c4f9ae8d8042acaa988adc17dd862ae37e33a8555e3198","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-31-104.5","next":"us-co/c.r.s.-39-32-101"},"notice":"GroundRules: Original legal text. Not legal advice."}