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

---
type: "Bill"
title: "Location of Department of Revenue Administrative Hearing"
description: "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.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2021A"
identifier: "SB 21-223"
citation: "Colorado SB 21-223 (2021A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chris Hansen", "Kim Ransom"]
version_count: 8
action_count: 13
vote_count: 2
first_action: "2021-04-05T06:00:00+00:00"
last_action: "2021-05-04T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/ecc00861-752a-4034-8ec2-b9756eea7ed5"
source_url: "http://leg.colorado.gov/bills/sb21-223"
source_hash: "c704a651c17fb841f621d3be84d1ede6b4199c13b9c6a49c5789e9c20d151e70"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["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](http://leg.colorado.gov/sites/default/files/2021a_sb223_h_app_001.pdf)
2. **Engrossed (04/08/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_223_eng.pdf)
3. **Final Act (04/26/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_223_enr.pdf)
4. **Introduced (04/05/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_223_01.pdf)
5. **Reengrossed (04/09/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_223_ren.pdf)
6. **Rerevised (04/19/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_223_rer.pdf)
7. **Revised (04/15/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_223_rev.pdf)
8. **Signed Act (05/04/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2021a_223_signed.pdf)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ecc00861-752a-4034-8ec2-b9756eea7ed5`. Confidence: reported (aggregated from official Colorado legislature records).