Taxation hearings involve taxpayer protests of Deficiency Notices on various state taxes administered by the Department of Revenue, and taxpayer appeals of local and home rule tax decisions. Statutes and regulations applicable to the taxation apply to these hearings.
The Executive Director’s Office issues the Final Determination in these cases.
- Appeal: Please refer to §C.R.S. 39-21-105 for details on appeal process for tax related hearings.
- Filings: on tax hearings must be compliant with the Hearing Officer’s Prehearing Order.
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Disclaimer: This summary was prepared by the Department of Revenue Hearing Division and should be used as a reference only. Interested parties should refer to the full text of the law and seek legal counsel before drawing conclusions.