Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-10-116
Civil penalty for checks not paid upon presentment
The treasurer shall assess a penalty up to the amount authorized in section 13-21-109 (1)(b), C.R.S., against any person who issues a check to the treasurer in payment of taxes, interest, fees, or other charges collectible by the treasurer that is not paid upon its presentment. The penalty provided in this section shall be assessed in addition to any other penalties or interest provided by law. Source: L. 79: Entire section added, p. 1421, § 6, effective January 1, 1980. L. 88: Entire section amended, p. 1106, § 2, effective January 1, 1989. L. 95: Entire section amended, p. 36, § 2, effective March 17. ARTICLE 11 Sale of Tax Liens Editor's note: This article was repealed and reenacted in 1964. For historical information concerning the repeal and reenactment, see the editor's note before the article 1 heading. Law reviews: For article, Survey of Colorado Tax Liens, see 14 Colo. Law. 1765 (1985); for article, Keeping the Surplus? Examining Colorado's Real Property Tax Lien System in Light of Tyler v. Hennepin County, see 53 Colo. Law. 28 (Jan.-Feb. 2024).
Amendment history
L. 79: Entire section added, p. 1421, § 6, effective January 1, 1980. L. 88: Entire section amended, p. 1106, § 2, effective January 1, 1989. L. 95: Entire section amended, p. 36, § 2, effective March 17.
Source: view the official text
In this article (19 sections)
- 39-10-101 · Collection of taxes
- 39-10-102 · When taxes payable
- 39-10-103 · Tax statement
- 39-10-104.5 · Payment dates - optional payment dates - failure to pay -…
- 39-10-105 · Receipt for taxes
- 39-10-106 · Payment of taxes on fractional interests in lands
- 39-10-107 · Apportionment of taxes, delinquent interest - payment
- 39-10-109 · Delinquent tax list - notice
- 39-10-110 · Publication of delinquent taxes
- 39-10-110.5 · Partial payment of delinquent personal property taxes
- 39-10-111 · Distraint, sale of personal property
- 39-10-111.5 · Distraint - sale - redemption - mobile homes
- 39-10-112 · Action to collect unpaid taxes
- 39-10-113 · Removal or transfer of personal property - collection of…
- 39-10-113.5 · Improvements valued and taxed separately - collection of…
- 39-10-114 · Abatement - cancellation of taxes
- 39-10-114.5 · Decision - review - judicial review
- 39-10-115 · Certificate of taxes due
- 39-10-116 · Civil penalty for checks not paid upon presentment