# C.R.S. § 39-21-104: 39-21-104. Rejection of claims

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-104

## Section

- **Citation:** C.R.S. § 39-21-104
- **Heading:** 39-21-104. Rejection of claims
- **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

## Text

39-21-104. Rejection of claims. (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.

## 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_S39-21-104. Check the current official text before relying on it. Not legal advice.