Colorado Statutes
§ 39-26-105.5 — Remittance of sales taxes - electronic funds transfers
Colorado § 39-26-105.5
This text of Colorado § 39-26-105.5 (Remittance of sales taxes - electronic funds transfers) 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. § 39-26-105.5 (2026).
Text
As
specified in section 39-22-119.5, a vendor whose liability for state sales tax only for
the previous calendar year was more than seventy-five thousand dollars shall use
electronic funds transfers to remit all state and local sales taxes required to be
remitted to the executive director of the department of revenue.
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Legislative History
Source: L. 2001: Entire section added, p. 510, � 1, effective August 8. L. 2017: Entire section amended, (HB 17-1136), ch. 76, p. 237, � 2, effective March 23. L.
2019: Entire section amended, (SB 19-024), ch. 31, p. 99, � 3, effective August 2;
Entire section amended, (HB 19-1256), ch. 395, p. 3515, � 4, effective August 2.
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 taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-26-105.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-26-105.5.