HB 13-1140: Colorado Independent Tax Appeal Court

• Establishes the Colorado Independent Tax Appeal Court as a separate, independent agency within the executive branch effective January 1, 2015, to provide taxpayers an independent review of final determinations by the Department of Revenue.

• Court shall consist of at least one full-time judge appointed by the Governor with Senate confirmation for ten-year terms, with judges required to have substantial knowledge of tax law and tax case experience.

• Grants the tax appeal court original jurisdiction over most final determinations of the executive director issued under specified sections, allowing taxpayers to have cases heard before payment of disputed amounts or posting bond (except for refund denials and jeopardy assessments).

• Establishes a Small Claims Division for cases involving net tax deficiencies and claimed refunds not exceeding $25,000, with informal hearings and non-appealable final judgments that do not set precedent.

• Requires the court's principal office to be located in Denver in a separate building from the Department of Revenue, with de novo judicial review available in district court for final tax appeal court decisions.