Colorado Statutes
§ 44-30-602 — Return and remittance
Not later than fifteen days following
the end of each retail month, each licensed retailer shall make a return and
remittance to the director on forms prescribed and furnished by the director. The
director may grant an extension of not more than five days for filing a return and
remittance; except that the director shall not grant more than two extensions
during any one-year period. Unless an extension is granted, a penalty or interest
under section 44-30-604 shall be paid if a return or remittance is not made on time.
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Legislative History
Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p.
197, � 2, effective October 1.
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