Opinion by Judge FURMAN.
S. Dianne Overstreet (Taxpayer) appeals the district court's order dismissing her appeal from a final determination by the executive director of the Colorado Department of Revenue (Department) because she failed to comply with the mandatory bond provisions of section 39-21-105, C.R.S.2007. We affirm.
I. Background
After Taxpayer and her husband dissolved their marriage and divided corporate stock held in the husband's name...
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