Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-21-104 (2026)

Rejection of claims

✓ current as of July 2026
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(1) Upon rejection, in whole or in part, of a claim for refund filed by a taxpayer, with respect to any tax set forth in section 39-21-103 (1), the executive director of the department of revenue shall send a notice of rejection to the taxpayer in writing by first-class mail as set forth in section 39-21-105.5; and, within thirty days from the mailing thereof, the taxpayer may request a hearing or file a brief with the executive director, except where the claim is for refund of a deficiency in taxes assessed after hearing or determination on written brief had under the provisions of section 39-21-103. Thereafter, both the taxpayer and the executive director shall proceed as provided in section 39-21-103 with respect to the hearing or determination on written brief. Upon reaching a decision upon the claim for refund after hearing had thereon or consideration of the written brief, the executive director shall send to the taxpayer, by first-class mail as set forth in section 39-21-105.5, notice of final determination of claim for refund, stating therein the grounds for allowance or rejection in whole or in part.

(2) If the executive director determines that a request for a hearing related to the tax set forth in part 1 of article 22 of this title is a frivolous submission and rejects the request pursuant to section 39-21-104.5, the taxpayer shall not be entitled to a hearing before the executive director and the provisions of section 39-21-104.5 shall apply.

Source: L. 65: p. 1133, § 2. C.R.S. 1963: § 138-9-3. L. 77: Entire section amended, pp. 742, 841, §§ 2, 4, effective July 1. L. 96: Entire section amended, p. 164, § 2, effective July 1. L. 2003: Entire section amended, p. 661, § 2, effective March 20. L. 2004: (1) amended, p. 383, § 1, effective April 8.

Editor's note: Amendments to this section by House Bill 77-1164 and Senate Bill 77- 100 were harmonized.

Notes of Decisions
Cited in 3 cases, 1984–2010 · leading case: Noble Energy, Inc. v. Colorado Dep't of Revenue, 232 P.3d 293 (Colo. Ct. App. 2010).
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Noble Energy, Inc. v. Colorado Dep't of Revenue, 232 P.3d 293 (Colo. Ct. App. 2010). · cites it 2× “See § 39-21-104, C.R.S.2009. After conducting a hearing, the department issued a final determination denying taxpayer’s claims.”
Adolph Coors Co. v. Charnes, 690 P.2d 893 (Colo. Ct. App. 1984). · cites it 2× “The statute concerning the time for appeal, § 39-21-104, C.R.S. (1982 Repl.Vol. 16B), provides: “Upon reaching a decision upon such claim for refund .”
Sternal v. Fagan, 989 P.2d 200 (Colo. Ct. App. 1999). · cites it 2× “Consequently, plaintiff sought de novo review of defendant’s order in district court, arguing that he was entitled to a trade-in allowance credit pursuant to § 39-21-104 C.R.S.1998, and, therefore, should only be taxed on the net purchase amount of the new *202 car.”
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