Location of Department of Revenue Administrative Hearing
Concerning the location of a department of revenue administrative hearing.
2021 Regular Session
Fiscal Policy & Taxes
Joint Budget Committee. The bill allows a department of revenue administrative hearing to be held at a location designated by the executive director in either Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, or Jefferson county, or, at the election of the taxpayer, by video conference. The bill also specifies that if the taxpayer resides or has their principle place of business in Colorado and the disputed deficiency is either $200 or less, or involves sales and use taxes regardless of the amount, then the hearing may be held, at the election of the taxpayer, in the district office of the department nearest to the place where the taxpayer resides or has their principal place of business in Colorado. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)