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CO SB142

Bill

Official Source

Status

Passed

3/29/2010

Primary Sponsor

Joyce Foster

Click for details

Origin

Senate

2010 Regular Session

AI Summary

  • Requires local governments to mail sales and use tax deficiency notices by certified mail and include clear notification of the time limit to file a protest
  • Establishes a 30-day deadline for taxpayers to file a protest to a deficiency notice with the local government after the notice date
  • Notifies taxpayers of their right to elect a hearing on the deficiency through subsection (3) of the statute
  • Applies to all deficiency notices mailed on or after the bill's effective date
  • Takes effect 90 days after final adjournment of the general assembly (August 11, 2010), subject to referendum petition procedures

Legislative Description

Local Sales Tax Appeal Time Limit

Last Action

Governor Action - Signed

3/29/2010

Committee Referrals

Local Government2/23/2010
Local Government and Energy2/4/2010

Full Bill Text

No bill text available