Colorado § 39-20-107 - Certificate of release conclusive.

§ 39-20-107. Certificate of release conclusive.

A certificate of release or of partial discharge issued under section 39-20-104 shall be held conclusive that the lien of the state of Colorado upon the property released therein is extinguished.

Source: L. 43: p. 509, § 6. CSA: C. 142, § 280(6). CRS 53: § 138-7-7. C.R.S. 1963: § 138-6-7.

ARTICLE 21

Procedure and Administration

PART 1

GENERAL PROVISIONS

39-21-101. Definitions.

39-21-102. Scope.

39-21-103. Hearings.

39-21-104. Rejection of claims.

39-21-104.5. Frivolous submissions.

39-21-105. Appeals.

39-21-105.5. Notice - first-class mail - definition.

39-21-106. Compromise.

39-21-107. Limitations.

39-21-108. Refunds.

39-21-109. Interest on underpayment, nonpayment, or extensions of time for payment of tax.

39-21-110. Interest on overpayments - repeal.

39-21-110.5. Rate of interest to be fixed.

39-21-111. Jeopardy assessment and demands.

39-21-112. Duties and powers of executive director - reporting of information related to local lodging tax and sales or use tax on building or construction materials - definitions - repeal.

39-21-113. Reports and returns - rule - repeal.

39-21-114. Methods of enforcing collection.

39-21-114.5. Surrender of property subject to levy - definition.

39-21-115. Reciprocity with other states for collection of taxes provided.

39-21-116. Closing agreements.

39-21-116.5. Penalties - repeal.

39-21-117. Saving clause.

39-21-118. Criminal penalties - repeal.

39-21-119. Filing with executive director - when deemed to have been made.

39-21-119.5. Mandatory electronic filing of returns - mandatory electronic payment - penalty - waiver - definitions.

39-21-120. Signature and filing alternatives for tax returns.

39-21-121. Unclaimed property offset - definition.

39-21-122. Revenue impact of 2010 tax legislation - tracking by department. (Repealed)

PART 2

TAX AMNESTY PROGRAM

39-21-201 to

39-21-202. (Repealed)

PART 3

TAX PROFILE AND EXPENDITURE REPORT

39-21-301. Legislative declaration.

39-21-302. Definitions.

39-21-303. Tax profile and expenditure report.

39-21-304. Tax expenditure - tax preference performance statement - tax expenditure repeal requirement.

39-21-305. Tax expenditure - state auditor evaluation.

39-21-306. State auditor report - federal tax law and changes that impact the state tax base.

PART 4

LEGISLATIVE OVERSIGHT COMMITTEE CONCERNING TAX POLICY

39-21-401. Legislative declaration.

39-21-402. Definitions.

39-21-403. Legislative oversight committee concerning tax policy - creation - duties - report - repeal.

39-21-404. Task force concerning tax policy - creation - membership - duties.

39-21-405. Repeal of part.

PART 1

GENERAL PROVISIONS