# C.R.S. § 39-21-106: 39-21-106. Compromise

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A21_P1_S39-21-106

## Section

- **Citation:** C.R.S. § 39-21-106
- **Heading:** 39-21-106. Compromise
- **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 39-21-106

## Text

39-21-106. Compromise. (1) The executive director or the executive director's delegate may compromise any civil or criminal case arising under any tax or charge administered pursuant to this article 21 prior to reference to the department of law for prosecution or defense; and the attorney general or the attorney general's delegate shall, upon the written direction of the executive director, compromise any such case after reference to the department of law for prosecution or defense.

(2) Whenever a compromise of two thousand five hundred dollars or more is made by the executive director or his delegate in any case, there shall be placed on file in the office of the executive director or his delegate the opinion of the director with his reasons therefor, which may include financial inability of the taxpayer to pay a greater amount, with a statement of:

(a) The amount of tax assessed;

(b) The amount of interest, additional amount, addition to the tax, or assessable penalty imposed by law on the person against whom the tax is assessed; and

(c) The amount paid in accordance with the terms of the compromise.

(3) Notwithstanding the provisions of subsection (2) of this section, no such opinion shall be required with respect to the compromise of any civil case in which the unpaid amount of tax assessed, including any interest, additional amount, addition to the tax, or assessable penalty, is less than two thousand five hundred dollars.

## 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_S39-21-106. Check the current official text before relying on it. Not legal advice.