Colorado § 39-22-609 Payment of tax - applicable when

Colorado Statutes

§ 39-22-609 — Payment of tax - applicable when

Colorado § 39-22-609

Title 39Taxation

Art.Income Tax

This text of Colorado § 39-22-609 (Payment of tax - applicable when) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-22-609 (2026).

Text

(1)All taxes imposed under the provisions of this article shall be paid on the fifteenth day of the fourth month following the close of the taxable year; but the executive director may grant any taxpayer, upon application therefor, an extension of time for the payment of the tax, or any portion thereof, with interest to be charged on the unpaid balance at a rate imposed under section 39-21-110.5 for the period of such extension. No extension of time shall be authorized for payment of amounts of tax due upon deficiency assessments, or on amended or delinquent returns.

(2)Payment of the estimated income tax or any installment thereof shall be considered payment on account of the income taxes imposed by this article.

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(1) All taxes imposed under
the provisions of this article shall be paid on the fifteenth day of the fourth month
following the close of the taxable year; but the executive director may grant any
taxpayer, upon application therefor, an extension of time for the payment of the
tax, or any portion thereof, with interest to be charged on the unpaid balance at a
rate imposed under section 39-21-110.5 for the period of such extension. No
extension of time shall be authorized for payment of amounts of tax due upon
deficiency assessments, or on amended or delinquent returns.

(2) Payment of the estimated income tax or any installment thereof shall be
considered payment on account of the income taxes imposed by this article.