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. Limitations.

§ 39-22-103, C.R.S. Definitions – construction of terms.

§ 39-22-601.5, C.R.S. Reporting federal adjustments - definitions.

§ 39-22-602, C.R.S. Failure to make return – director may make.

Rule 39-21-103. Hearings.

Rule 39-22-103.1. Assessment.

26 U.S.C. § 6501. Limitations on assessment and collection.

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