Statutes, codes, and regulations
Colorado Revised Statutes
Title 39 - TAXATIONSPECIFIC TAXESSALES AND USE TAXArticle 26 - Sales and Use Tax
Part 2 - USE TAX
Section 39-26-207 - Penalty interest on unpaid tax

Colo. Rev. Stat. § 39-26-207

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Current through Acts effective through 6/7/2024 of the 2024 Legislative Session
Section 39-26-207 - Penalty interest on unpaid 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.

C.R.S. § 39-26-207

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.