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Legislative Year: 2021 Change
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Bill Detail: HB21-1157

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Title Accurate References For Department of Revenue Tax Administration
Status Governor Signed (05/07/2021)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors M. Lynch (R)
Senate Sponsors R. Woodward (R)
B. Kirkmeyer (R)
House Committee Finance
Senate Committee Business, Labor and Technology
Date Introduced 03/03/2021
Summary

Statutory Revision Committee. Section 39-21-102, C.R.S.,
accurately specifies the scope and applicability of article 21 of title 39,
C.R.S., and establishes all the taxes that the department of revenue is
responsible for administering. However, sections 39-21-119 and
39-21-120, C.R.S., attempt to reference similar lists of taxes in order to

specify authorized methods of filing and paying the taxes. Unfortunately,
some of the tax types are omitted in these sections, making these sections
defective. The bill removes the references to the tax types in sections
39-21-119 and 39-21-120, C.R.S., so that section 39-21-102, C.R.S.,
controls instead.

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with Amendments
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