SB 21-223 Summary

• Amends Colorado law to expand where Department of Revenue administrative hearings can be held, replacing the previous requirement that all hearings be held in Denver
• Hearings involving gift taxes or deficiencies exceeding $200 must be held at a location designated by the executive director in Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, or Jefferson County, or by video conference at the taxpayer's election
• Hearings for deficiencies of $200 or less, or involving sales and use taxes regardless of amount, may be held at the taxpayer's election in the district office nearest their residence or principal place of business in Colorado
• If the taxpayer does not reside or have a place of business in Colorado, the hearing must be held in Denver
• Applies to administrative hearings for which taxpayers are notified in writing on or after the effective date of the act