# C.R.S. § 39-21-104.5: 39-21-104.5. Frivolous submissions

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-104.5

## Section

- **Citation:** C.R.S. § 39-21-104.5
- **Heading:** 39-21-104.5. Frivolous submissions
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 39 / Article 21 / Part 1 / Section 39-21-104.5

## Text

39-21-104.5. Frivolous submissions. (1) As used in this part 1, unless the context otherwise requires, "frivolous submission" means a request for a hearing related to the tax set forth in part 1 of article 22 of this title made pursuant to section 39-21-103 or 39-21-104 that is based on a position that was previously rejected in a published opinion by a Colorado or federal court.

(2) If the executive director determines that a request for a hearing made pursuant to section 39-21-103 or 39-21-104 is a frivolous submission, the executive director may reject the request. If the executive director does not reject the request, the provisions of section 39-21-103 or 39-21-104 shall apply.

(3) If the executive director rejects a taxpayer's request for a hearing:

(a) The executive director shall notify the taxpayer in writing within a reasonable time after receiving the taxpayer's request that the taxpayer's request has been rejected; and

(b) The executive director shall make a final determination within a reasonable time after receiving the taxpayer's request for a hearing and shall send the taxpayer a notice of final determination accompanied by a notice and demand for payment by first-class mail as set forth in section 39-21-105.5.

(4) A taxpayer may appeal the final determination of the executive director in accordance with the provisions of section 39-21-105.

(5) Unless an appeal is taken as provided in section 39-21-105, the tax, together with interest thereon and penalties, if any, shall be paid within thirty days after mailing of the notice and demand for payment by the executive director.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-104.5. Check the current official text before relying on it. Not legal advice.