Colorado Statutes
§ 39-37-111 — Prohibited acts - penalties
Colorado § 39-37-111
This text of Colorado § 39-37-111 (Prohibited acts - penalties) 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. § 39-37-111 (2026).
Text
It is unlawful for any vendor to
willfully make any false or fraudulent return or false statement on any return or to
willfully evade the payment of the tax, or any part of the tax, levied pursuant to this
part 1. Any vendor who willfully violates any provision of this part 1 shall be
punished as provided in section 39-21-118.
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Legislative History
Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2897, � 1,
effective December 17 (see editor's note following the article 37 heading).
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 § 39-37-111, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-37-111.