Colorado § 39-26-207 Penalty interest on unpaid tax

Colorado Statutes

§ 39-26-207 — Penalty interest on unpaid tax

Colorado § 39-26-207

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-207 (Penalty interest on unpaid tax) 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. § 39-26-207 (2026).

Text

Any tax due and unpaid under
this part 2 shall be a debt to the state, and shall draw interest at the rate imposed
under section 39-21-110.5, in addition to the interest provided by section 39-21-109,
from the time when due until paid. The executive director of the department of
revenue may recover at law the amount of such tax and interest in a suit instituted
by the attorney general in the name of the executive director of the department of
revenue, and this remedy shall be in addition to all other remedies.

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Any tax due and unpaid under
this part 2 shall be a debt to the state, and shall draw interest at the rate imposed
under section 39-21-110.5, in addition to the interest provided by section 39-21-109,
from the time when due until paid. The executive director of the department of
revenue may recover at law the amount of such tax and interest in a suit instituted
by the attorney general in the name of the executive director of the department of
revenue, and this remedy shall be in addition to all other remedies.

Legislative History

Source: L. 37: p. 1101, � 1. CSA: C. 144, � 39. L. 39: p. 509, � 6. CRS 53: � 138-6-38. C.R.S. 1963: � 138-5-38. L. 64: p. 820, � 6. L. 65: p. 1150, � 3. L. 81: Entire section amended, p. 1867, � 13, effective June 8.