Colorado § 39-37-106 - Administration and enforcement - disputes and refunds - rules.
Full text of Colorado Colorado Revised Statutes § 39-37-106 — Administration and enforcement - disputes and refunds - rules., with citation guidance and answers to common questions.
§ 39-37-106. Administration and enforcement - disputes and refunds - rules.
(1) The executive director shall administer and enforce the tax levied pursuant to this part 1 in accordance with the provisions of article 21 of this title 39.
(2) The burden of proving that a sale of a firearm, firearm precursor part, or ammunition is not subject to or is exempt from the excise tax, or that a vendor is not doing business in this state, as defined in section 39-37-103 (3), or is otherwise not required to make a return or to remit tax pursuant to this article 37, shall be on the vendor under such reasonable requirements of proof as the executive director may prescribe by rule.
(3) (a) The executive director shall make a refund or allow a credit to any vendor that establishes that the vendor has overpaid the tax due pursuant to this article 37. No such refund shall be made or credit allowed in an amount greater than the tax paid.
(b) The vendor must file any claim for refund or credit under this section within three years after the due date of the return showing the overpayment. The claim must be made on forms prescribed by the executive director and must include such pertinent data, information, or documentation as the executive director may require.
(c) Upon receipt of the application and proof of the matters contained therein, the executive director shall give notice to the vendor in writing of the executive director's decision. Aggrieved vendors may petition the executive director for a hearing on the claim in the manner provided in section 39-21-104.
(4) The executive director shall promulgate rules for the implementation of this part 1.
Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2895, § 1, effective December 17 (see editor's note following the article 37 heading).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-37-106
What does Colorado Revised Statutes § 39-37-106 cover?
Section 39-37-106 ("Administration and enforcement - disputes and refunds - rules.") 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 § 39-37-106?
A common citation format is "Colorado Revised Statutes § 39-37-106" (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 § 39-37-106 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.