Statutes and regulations

§ 39-21-103, C.R.S. Hearings.

§ 39-21-104, C.R.S. Rejection of claims.

§ 39-21-107, C.R.S. Income tax filing status.

§ 39-21-108, C.R.S. Refunds.

§ 39-22-604, C.R.S. Withholding tax.

Rule 39-21-103. Hearings.

Rule 39-21-108. Refunds.

26 U.S.C. § 6402. Authority to make credits or refunds.

26 U.S.C. § 6511. Limitations on credit or refund.

26 U.S.C. § 6513. Time return deemed filed and tax considered paid.