Colorado § 10-3-238 - Refunds.
Full text of Colorado Colorado Revised Statutes § 10-3-238 — Refunds., with citation guidance and answers to common questions.
§ 10-3-238. Refunds.
Whenever it appears to the satisfaction of the commissioner that, because of some mistake of fact, error in calculation, or erroneous interpretation of a statute of this or any other state, any insurer or other person engaged in the business of insurance in this state has paid to the commissioner or to the state of Colorado, pursuant to any provision of this title (except article 15) and article 14 of title 24, C.R.S., any taxes, fees, or other charges in excess of the amount legally chargeable against said insurer or other person during the one-year period immediately preceding the discovery of such overpayment, the commissioner has the authority to refund to such insurer or other person the amount of such excess by applying the amount thereof toward the payment of taxes, fees, or other charges already due, or that may thereafter become due, from such insurer or other person until such excess has been fully refunded; or, at the commissioner's discretion, the commissioner may make a cash refund thereof.
Source: L. 71: p. 704, § 1. C.R.S. 1963: § 72-1-63. L. 92: Entire section amended, p. 1551, § 46, effective May 20. L. 2004: Entire section amended, p. 902, § 20, effective May 21. L. 2012: Entire section amended, (HB 12-1266), ch. 280, p. 1507, § 35, effective July 1.
Frequently Asked Questions About Colorado § 10-3-238
What does Colorado Revised Statutes § 10-3-238 cover?
Section 10-3-238 ("Refunds.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 10-3-238?
A common citation format is "Colorado Revised Statutes § 10-3-238" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 10-3-238 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.