Colorado § 39-21-104.5 - Frivolous submissions.
Full text of Colorado Colorado Revised Statutes § 39-21-104.5 — Frivolous submissions., with citation guidance and answers to common questions.
§ 39-21-104.5. Frivolous submissions.
(1) As used in this part 1, unless the context otherwise requires, "frivolous submission" means a request for a hearing related to the tax set forth in part 1 of article 22 of this title made pursuant to section 39-21-103 or 39-21-104 that is based on a position that was previously rejected in a published opinion by a Colorado or federal court.
(2) If the executive director determines that a request for a hearing made pursuant to section 39-21-103 or 39-21-104 is a frivolous submission, the executive director may reject the request. If the executive director does not reject the request, the provisions of section 39-21-103 or 39-21-104 shall apply.
(3) If the executive director rejects a taxpayer's request for a hearing:
(a) The executive director shall notify the taxpayer in writing within a reasonable time after receiving the taxpayer's request that the taxpayer's request has been rejected; and
(b) The executive director shall make a final determination within a reasonable time after receiving the taxpayer's request for a hearing and shall send the taxpayer a notice of final determination accompanied by a notice and demand for payment by first-class mail as set forth in section 39-21-105.5.
(4) A taxpayer may appeal the final determination of the executive director in accordance with the provisions of section 39-21-105.
(5) Unless an appeal is taken as provided in section 39-21-105, the tax, together with interest thereon and penalties, if any, shall be paid within thirty days after mailing of the notice and demand for payment by the executive director.
Source: L. 2003: Entire section added, p. 662, § 3, effective March 20.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-21-104.5
What does Colorado Revised Statutes § 39-21-104.5 cover?
Section 39-21-104.5 ("Frivolous submissions.") 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 § 39-21-104.5?
A common citation format is "Colorado Revised Statutes § 39-21-104.5" (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 § 39-21-104.5 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.