(A) After exhausting all local remedies, a taxpayer may elect to appeal a use tax assessment or claim for a refund to the State Department of Revenue, pursuant to C.R.S. § 29-2-106.1.
(B) A notice of this right shall be included in any notice of assessment or denial of refund in clear and conspicuous type.
(Ord. 10-2017, passed 7-26-2017)