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SB21-223

Location of Department of Revenue Administrative Hearing

Concerning the location of a department of revenue administrative hearing.
Session:
2021 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary



The act 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 act 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 this bill as enacted.)

Status

Introduced
Passed
Became Law

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Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    05/04/2021 Signed Act PDF
    04/26/2021 Final Act PDF
    04/19/2021 Rerevised PDF
    04/15/2021 Revised PDF
    04/09/2021 Reengrossed PDF
    04/08/2021 Engrossed PDF
    04/05/2021 Introduced PDF
COVID-19 Resources
NORTH ENTRANCE IS CURRENTLY CLOSED.  TO ENTER THE CAPITOL, USE THE SOUTH ENTRANCE, UNDER THE STAIRS, AT 14th AVENUE AND SHERMAN STREET.