republic-os/legislation/us/states/co/2021a/sb-21-223.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Location of Department of Revenue Administrative Hearing	The act allows a department of revenue administrative hearing to be held at a location designated by the executive director in either Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, or Jefferson county, or, at the election of the taxpayer, by video conference. The act also specifies that if the taxpayer resides or has their principle place of business in Colorado and the disputed deficiency is either $200 or less, or involves sales and use taxes regardless of the amount, then the hearing may be held, at the election of the taxpayer, in the district office of the department nearest to the place where the taxpayer resides or has their principal place of business in Colorado.(Note: This summary applies to this bill as enacted.)	us/states/co	Colorado General Assembly	2021A	SB 21-223	Colorado SB 21-223 (2021A)	bill		enacted	Chris Hansen Kim Ransom	8	13	2	2021-04-05T06:00:00+00:00	2021-05-04T06:00:00+00:00	openstates	ocd-bill/ecc00861-752a-4034-8ec2-b9756eea7ed5	http://leg.colorado.gov/bills/sb21-223	c704a651c17fb841f621d3be84d1ede6b4199c13b9c6a49c5789e9c20d151e70	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-co

Colorado SB 21-223 (2021A) — Location of Department of Revenue Administrative Hearing

The act allows a department of revenue administrative hearing to be held at a location designated by the executive director in either Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, or Jefferson county, or, at the election of the taxpayer, by video conference. The act also specifies that if the taxpayer resides or has their principle place of business in Colorado and the disputed deficiency is either $200 or less, or involves sales and use taxes regardless of the amount, then the hearing may be held, at the election of the taxpayer, in the district office of the department nearest to the place where the taxpayer resides or has their principal place of business in Colorado.(Note: This summary applies to this bill as enacted.)

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Committee Amendment (committee substitute) — source
2. Engrossed (04/08/2021) (committee substitute) — source
3. Final Act (04/26/2021) (committee substitute) — source
4. Introduced (04/05/2021) (committee substitute) — source
5. Reengrossed (04/09/2021) (committee substitute) — source
6. Rerevised (04/19/2021) (committee substitute) — source
7. Revised (04/15/2021) (committee substitute) — source
8. Signed Act (05/04/2021) (committee substitute) — source

Votes

• BILL — 33–0 (pass) · upper
• BILL — 61–2 (pass) · lower

Sponsors

• Chris Hansen — primary (person)
• Kim Ransom — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2021-05-04T06:00:00+00:00 Governor Signed executive-signature
• 2021-04-26T06:00:00+00:00 Sent to the Governor executive-receipt
• 2021-04-26T06:00:00+00:00 Signed by the President of the Senate
• 2021-04-19T06:00:00+00:00 House Third Reading Passed - No Amendments passage, reading-3
• 2021-04-16T06:00:00+00:00 House Third Reading Laid Over Daily - No Amendments
• 2021-04-15T06:00:00+00:00 House Second Reading Special Order - Passed - No Amendments
• 2021-04-14T06:00:00+00:00 House Second Reading Laid Over Daily - No Amendments
• 2021-04-13T06:00:00+00:00 House Committee on Appropriations Refer Unamended to House Committee of the Whole committee-passage, referral-committee
• 2021-04-09T06:00:00+00:00 Introduced In House - Assigned to Appropriations introduction
• 2021-04-09T06:00:00+00:00 Senate Third Reading Passed - No Amendments passage, reading-3
• 2021-04-08T06:00:00+00:00 Senate Second Reading Passed - No Amendments reading-2
• 2021-04-06T06:00:00+00:00 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole committee-passage, referral-committee
• 2021-04-05T06:00:00+00:00 Introduced In Senate - Assigned to Appropriations introduction

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ecc00861-752a-4034-8ec2-b9756eea7ed5. Confidence: reported (aggregated from official Colorado legislature records).