# C.R.S. § 39-21-102: 39-21-102. Scope

> Colorado · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-102

## Section

- **Citation:** C.R.S. § 39-21-102
- **Heading:** 39-21-102. Scope
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-102

## Text

39-21-102. Scope. (1) Unless otherwise indicated, the provisions of this article 21 apply to the taxes or fees imposed by articles 22 to 37 of this title 39 and article 60 of title 34, section 21 of article X of the state constitution, article 3 of title 42, part 5 of article 3 of title 44, articles 11 and 20 of title 30, article 4 of title 43, article 2 of title 40, and part 2 of article 20 of title 8.

(2) The provisions of this article 21 apply to the taxes imposed pursuant to articles 3, 4, and 32 of title 44, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of articles 3, 4, and 32 of title 44.

(3) Repealed.

(4) The provisions of this article apply to grants authorized pursuant to article 31 of this title to the extent that such provisions are not inconsistent with the provisions of said article 31.

(5) The provisions of this article apply to the taxes or fees imposed pursuant to articles 1, 2, 11, and 25 of title 29, C.R.S., but only to the extent that the provisions of this article are not inconsistent with the provisions of articles 1, 2, 11, and 25 of title 29, C.R.S.

(6) The provisions of this article apply to the taxes or fees imposed pursuant to title 32, C.R.S., but only to the extent that the provisions of this article are not inconsistent with the provisions of title 32, C.R.S.

(7) The provisions of this article 21 apply to the fees imposed pursuant to part 3 of article 38.5 of title 24, article 7.5 of title 25, and the fees collected pursuant to section 40-10.1-607.5, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of part 3 of article 38.5 of title 24, article 7.5 of title 25, and section 40-10.1-607.5.

(8) The provisions of this article 21 apply to the fees imposed pursuant to the provisions of article 61 of title 33 and the fees imposed by the provisions of section 43-4-1204, but only to the extent that the provisions of this article 21 are not inconsistent with the provisions of article 61 of title 33 and the provisions of section 43-4-1204.

## Nearby sections

- [C.R.S. § 39-21-101 39-21-101. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-101.md)
- [C.R.S. § 39-21-102 39-21-102. Scope](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-102.md)
- [C.R.S. § 39-21-103 39-21-103. Hearings](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-103.md)
- [C.R.S. § 39-21-104 39-21-104. Rejection of claims](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-104.md)
- [C.R.S. § 39-21-104.5 39-21-104.5. Frivolous submissions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-104.5.md)
- [C.R.S. § 39-21-105 39-21-105. Appeals](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-105.md)
- [C.R.S. § 39-21-105.5 39-21-105.5. Notice - first-class mail - definition](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-105.5.md)
- [C.R.S. § 39-21-106 39-21-106. Compromise](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-106.md)
- [C.R.S. § 39-21-107 39-21-107. Limitations](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-107.md)
- [C.R.S. § 39-21-108 39-21-108. Refunds](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-108.md)
- [C.R.S. § 39-21-109 39-21-109. Interest on underpayment, nonpayment, or extensions of time for payment of tax](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-109.md)
- [C.R.S. § 39-21-110 39-21-110. Interest on overpayments - repeal](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-110.md)
- [C.R.S. § 39-21-110.5 39-21-110.5. Rate of interest to be fixed](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-110.5.md)
- [C.R.S. § 39-21-111 39-21-111. Jeopardy assessment and demands](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-111.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-102. Check the current official text before relying on it. Not legal advice.