Colorado Revised Statutes Title 29. Government Local § 29-2-208. Dispute resolution

(I) Neither the taxpayer nor the executive director needs to file a claim for refund with the jurisdiction that erroneously received the sales or use tax;

(II) The executive director may order payment from the jurisdiction that erroneously received the sales or use tax in the amount erroneously paid, with interest, if applicable, pursuant to section 39-21-110, to the correct jurisdiction, or to the taxpayer, as the case may be;

(III) Notwithstanding section 29-2-209, the periods open or closed to assessment or refund under the ordinance or resolution of any statutory local government, special district, or home rule jurisdiction; under sections 39-21-107(1), 39-26-125, 39-26-210, and 39-26-703; or under an intergovernmental transfer agreement may not bar any of the remedies set forth in this subsection (2)(a);

(IV) The taxpayer shall receive a credit against any assessed sales or use tax due up to the amount ordered to be paid by the jurisdiction that erroneously received the sales or use tax; and

(V) The executive director may waive, for good cause shown, any penalties assessed thereon, or any interest assessed in excess of the amount paid, if any, by the jurisdiction that erroneously received the sales or use tax pursuant to subsection (2)(a)(II) of this section.