# C.R.S. § 39-37-106: 39-37-106. Administration and enforcement - disputes and refunds - rules

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-106

## Section

- **Citation:** C.R.S. § 39-37-106
- **Heading:** 39-37-106. Administration and enforcement - disputes and refunds - rules
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 39 / Article 37 / Part 1 / Section 39-37-106

## Text

39-37-106. Administration and enforcement - disputes and refunds - rules. (1) The executive director shall administer and enforce the tax levied pursuant to this part 1 in accordance with the provisions of article 21 of this title 39.

(2) The burden of proving that a sale of a firearm, firearm precursor part, or ammunition is not subject to or is exempt from the excise tax, or that a vendor is not doing business in this state, as defined in section 39-37-103 (3), or is otherwise not required to make a return or to remit tax pursuant to this article 37, shall be on the vendor under such reasonable requirements of proof as the executive director may prescribe by rule.

(3) (a) The executive director shall make a refund or allow a credit to any vendor that establishes that the vendor has overpaid the tax due pursuant to this article 37. No such refund shall be made or credit allowed in an amount greater than the tax paid.

(b) The vendor must file any claim for refund or credit under this section within three years after the due date of the return showing the overpayment. The claim must be made on forms prescribed by the executive director and must include such pertinent data, information, or documentation as the executive director may require.

(c) Upon receipt of the application and proof of the matters contained therein, the executive director shall give notice to the vendor in writing of the executive director's decision. Aggrieved vendors may petition the executive director for a hearing on the claim in the manner provided in section 39-21-104.

(4) The executive director shall promulgate rules for the implementation of this part 1.

## Nearby sections

- [C.R.S. § 39-37-101 39-37-101. Short title](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-101.md)
- [C.R.S. § 39-37-102 39-37-102. Legislative declaration](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-102.md)
- [C.R.S. § 39-37-103 39-37-103. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-103.md)
- [C.R.S. § 39-37-104 39-37-104. Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-104.md)
- [C.R.S. § 39-37-105 39-37-105. Exemption](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-105.md)
- [C.R.S. § 39-37-106 39-37-106. Administration and enforcement - disputes and refunds - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-106.md)
- [C.R.S. § 39-37-107 39-37-107. Registration required](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-107.md)
- [C.R.S. § 39-37-108 39-37-108. Books and records to be preserved](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-108.md)
- [C.R.S. § 39-37-109 39-37-109. Returns and remittance of tax - civil penalty - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-109.md)
- [C.R.S. § 39-37-110 39-37-110. Distribution of tax collected](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-110.md)
- [C.R.S. § 39-37-111 39-37-111. Prohibited acts - penalties](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-111.md)
- [C.R.S. § 39-37-112 39-37-112. Revenue and spending limitations](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-112.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-106. Check the current official text before relying on it. Not legal advice.