Colorado Revised Statutes Title 39. Taxation § 39-31-105. Executive director--rule-making--collection of erroneous payments--waiver

(1) The executive director of the department of revenue may promulgate rules necessary for the administration of this article 31. Such rules shall be promulgated in accordance with article 4 of title 24.

(2) If the department of revenue incorrectly pays a grant under section 39-31-101 as a result of a departmental error, the executive director of the department may waive the reimbursement of the grant and any related interest or penalties that accrue.