Hearings Division

The Hearings Division (HD) conducts administrative hearings for the Colorado Department of Revenue (CDOR) and its constituent agencies.  Basically, HD’s administrative hearings have two purposes: 1) to evaluate and recommend appropriate state regulations, and 2) to conduct adjudicatory hearings by trying matters of fact in individual cases where witnesses are heard and evidence is presented.  Hearings differ from trials in that they are typically less formal.


Disclaimer: The information contained on this website was prepared by the Department of Revenue Hearings Division and should be used as a reference only. Interested parties should refer to the full text of the law and seek legal counsel before drawing conclusions.