1 Colo. Code Regs. § 211-1-7

Current through Register Vol. 47, No. 16, August 25, 2024

Rule 1 CCR 211-1-7 - Special Rules Pertaining to Taxation Hearings

Basis and Purpose. The statutory authority for this Rule includes, but is not limited to, §§ 29-2-106.1, 39- 21-103, 39-21-104, 39-21-108, and 39-21-112(1), C.R.S. The purpose of this Rule is to describe the unique procedure, structure, and requirements in Taxation cases before the Hearings Division.

A. "Final Determination" means a written judgment or ruling issued by the Executive Director pursuant to § 39-21-103(8)(a), C.R.S.

B. "Party" means any Petitioner or Respondent.

C. "Petitioner" means a taxpayer who is seeking a Final Determination from the Hearings Division.

D. "Respondent" means either the Department when a hearing concerns a notice of deficiency from the Department under § 39-21-103, C.R.S., or a refund request under § 39-21-108, C.R.S., or the local government when hearing an appeal of a decision by a local government under § 29-2- 106.1, C.R.S.

E. Rules 1 through 6 apply to Taxation Hearings unless otherwise stated in or preempted by this Rule 7. Rule 7 applies only to Taxation Hearings.

F. If a tax conferee is unable to resolve the protest or refund request, the taxation case will be forwarded to the Hearings Division and a Taxation Hearing will be scheduled. The content required to transfer a matter to the Hearings Division must include the following:

1. The Petitioner's name, mailing address, telephone number, and email address, if known;

2. The name and email address of any representatives of the Petitioner and any representatives of the Respondent, if known;

3. The type of tax at issue; and

4. A statement of the Respondent's decision that has been protested.

G. Prior to the hearing, the taxpayer and the Respondent will be asked to submit administrative prehearing data certificates.

1. The data certificates are due by the date specified in a prehearing order Issued by the Hearing Officer. Extensions may be granted at the discretion of the Hearing Officer.

2. The data certificates may require any or all of the following under appropriate headings:

a. A listing of each legal issue to be determined by the Hearing Officer;

b. For each legal issue, the amount of tax, penalty, and interest in controversy and the tax periods involved, followed by total amounts for all issues;

c. A statement of facts which references exhibits as appropriate;

d. For each legal issue, citation to the relevant statutes, regulations, and caselaw, and copies of any such cited legal authorities as attachments;

e. A list of all witnesses, with brief summaries of the testimony to be presented;

f. A position statement. The position statement must be double-spaced, and it must not exceed ten (10) pages. For each issue to be determined, the position statement must state the issue, position of the party, any legal argument regarding that issue, and analysis that applies the relevant facts and law. The Hearing Officer may extend the length of the position statement; and

g. Copies of all exhibits and attachments. The certificate must include all notices, demands, protest letters, and explanations of adjustments in the exhibits.

H. These Taxation Hearings are not open to the public.

I. Based upon the evidence and arguments presented at hearing, the briefs and written materials submitted in lieu of a hearing, or as the case is otherwise presented to the Executive Director (or an appointed representative of the Executive Director), shall issue a Final Determination within 60 days unless otherwise provided by statute.

J. The timeframe for a Final Determination may be extended in 60-day increments by the Executive Director. The Executive Director can uphold the position of the Department, modify the tax, penalties, and interest disputed at the hearing, or approve a refund.

K. The taxpayer has 30 days after the mailing of the Final Determination by the Executive Director to appeal the determination to the Colorado State District Court for judicial review.

1 CCR 211-1-7

46 CR 21, November 10, 2023, effective 11/30/2023

47 CR 08, April 25, 2024, effective 5/15/2024