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

Colorado Statutes

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

Colorado·Title 39 Taxation·Art. Sales and Use Tax

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.

Colorado § 39-26-207 (Penalty interest on unpaid tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.