RULE 16 ACCOUNTING REGULATIONS
47.1-1617    Tax protest
(1)    	A licensee may file a tax protest to dispute the payment or collection of gaming taxes. A licensee filing a tax protest must serve a copy of the protest on the Executive Director of the Department of Revenue and send a copy to the Division.  Articles 20, 21 and 26 of Title 39 of the Colorado Revised Statutes outlines the process for filing a protest.
47.1-1618    Claims for refunds.
(1)    	To file a claim for a refund, a licensee must properly complete the claim for refund form provided by the Division and file such form with the Executive Director of the Department of Revenue and send a copy to the Division. (47.1-1618(1) temp. 10/28/93. perm. 1/30/94)
 (2)    	Article 21 of Title 39 of the Colorado Revised Statutes outlines the process for filing a claim for a refund.