Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 

 

Procedure & Administration Rules Adopted


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The Colorado Department of Revenue, Division of Taxation, has adopted the Procedure & Administration Rules based on the hearing held on Wednesday, November 4, 2020.

Additionally, the Department solicited public comment on the rules on Wednesday, July 1, 2020.

Copies of the adopted rules, may be found on the Secretary of State’s website at the links below.  The rules will take effect 20 days after publication in the Colorado Register.  The date of publication, and the effective date, is also available on the Secretary of State’s website.

 

Rule 39-21-103-1. Request for Hearing.

Rule 39-21-103-2. Assessments.

Rule 39-21-104. Rejection of Claims.

Rule 39-21-105. Notice of Appeals.

Rule 39-21-105.5. Notices – First Class Mail

Rule 39-21-107. Limitations on Assessments.

Rule 39-21-108. Claiming a Refund.

Rule 39-21-109. Interest on Amount Due.

Rule 39-21-109(1.5). Interest Discount.

Rule 39-21-113. Reports and Returns.

Rule 39-21-116.5. Penalties for Officers and Members.