Colo. Rev. Stat. § 39-31-105
Executive director - rule-making - collection of erroneous payments - waiver
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
Cite this
- Citation
- Colo. Rev. Stat. § 39-31-105, Executive director - rule-making - collection of erroneous payments - waiver, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2319467
- Permanent ID
ys:prov:2319467@1- SHA-256
027e8db6301d207705072d30e3cdd45b8b0dabfeade65a749f81e56df42a18ab
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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.
(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.