Colorado § 39-23.5-112 - Refund for overpayment.
Full text of Colorado Colorado Revised Statutes § 39-23.5-112 — Refund for overpayment., with citation guidance and answers to common questions.
§ 39-23.5-112. Refund for overpayment.
(1) Whenever the department determines that the tax due under this article has been overpaid, the department is authorized to refund the amount of the overpayment, together with interest at the rate prescribed by section 39-21-110.5 from the date of the overpayment or from nine months after the date of the decedent's death or the generation-skipping transfer, whichever is later, pursuant to a claim for refund for the same filed by the person required to file the return or the person who paid the tax. No claim for refund may be filed after the later of either:
(a) The last day provided under the internal revenue code for filing a claim for refund for the corresponding federal tax, taking into account any extensions and suspensions of the period for making such a filing; or
(b) The last date that an assessment could be made by the department with respect to such tax under section 39-23.5-115 (4).
Source: L. 79: Entire article added, p. 1435, § 16, effective July 3. L. 83: Entire section amended, p. 1536, § 10, effective July 1. L. 89: Entire section amended, p. 1497, § 3, effective June 7. L. 92: Entire section amended, p. 2252, § 9, effective July 1.
Frequently Asked Questions About Colorado § 39-23.5-112
What does Colorado Revised Statutes § 39-23.5-112 cover?
Section 39-23.5-112 ("Refund for overpayment.") 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 § 39-23.5-112?
A common citation format is "Colorado Revised Statutes § 39-23.5-112" (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 § 39-23.5-112 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.