Colo. Code Regs. 39-21-108

Current through Register Vol. 47, No. 23, December 10, 2024

Rule 39-21-108 - Refund Claims

Basis and Purpose. The statutory bases for this rule are sections 39-21-108 and 39-21-112(1), C.R.S. The purpose of this rule is to set forth the procedures for claiming a refund.

(1) Any claim for refund must be made with forms prescribed by the Department, including all applicable schedules and attachments, completed and signed in accordance with any associated form instructions. Such forms, schedules, and attachments must clearly document and substantiate all facts and information necessary to determine the correct amount of tax due, if any. If the refund claim is for an overpayment resulting from an error on a previously filed return, an amended return, correcting the error, must be submitted with the claim for refund.

(2) Warrants in payment of claims allowed by the executive director will be drawn in the names of persons entitled to the money.

39-21-108

38 CR 03, February 10, 2015, effective 3/2/2015

40 CR 22, November 25, 2017, effective 1/1/2018

41 CR 14, July 25, 2018, effective 8/14/2018

41 CR 20, October 25, 2018, effective 11/14/2018

42 CR 05, March 10, 2019, effective 3/30/2019

44 CR 05, March 10, 2021, effective 3/30/2021

46 CR 03, February 10, 2022, effective 3/2/2023

46 CR 06, March 25, 2023, effective 4/14/2023