Colorado Statutes
§ 39-10-116 — Civil penalty for checks not paid upon presentment
The treasurer shall assess a penalty up to the amount authorized in section 13-21-109
(1)(b), C.R.S., against any person who issues a check to the treasurer in payment of
taxes, interest, fees, or other charges collectible by the treasurer that is not paid
upon its presentment. The penalty provided in this section shall be assessed in
addition to any other penalties or interest provided by law.
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Legislative History
Source: L. 79: Entire section added, p. 1421, � 6, effective January 1, 1980. L.
88: Entire section amended, p. 1106, � 2, effective January 1, 1989. L. 95: Entire
section amended, p. 36, � 2, effective March 17.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes