Skip to main content
Colorado General AssemblyToggle Main Menu
Agency NameToggle Agency Menu

Location of Department of Revenue Administrative Hearing

Concerning the location of a department of revenue administrative hearing.
2021 Regular Session
Fiscal Policy & Taxes
Bill Summary

The act allows a department of revenue administrative hearing to be held at a location designated by the executive director in either Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, or Jefferson county, or, at the election of the taxpayer, by video conference. The act also specifies that if the taxpayer resides or has their principle place of business in Colorado and the disputed deficiency is either $200 or less, or involves sales and use taxes regardless of the amount, then the hearing may be held, at the election of the taxpayer, in the district office of the department nearest to the place where the taxpayer resides or has their principal place of business in Colorado.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    05/04/2021 Signed Act PDF
    04/26/2021 Final Act PDF
    04/19/2021 Rerevised PDF
    04/15/2021 Revised PDF
    04/09/2021 Reengrossed PDF
    04/08/2021 Engrossed PDF
    04/05/2021 Introduced PDF

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details