Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-609
Payment of tax - applicable when
# (1)
All taxes imposed under the provisions of this article shall be paid on the fifteenth day of the fourth month following the close of the taxable year; but the executive director may grant any taxpayer, upon application therefor, an extension of time for the payment of the tax, or any portion thereof, with interest to be charged on the unpaid balance at a rate imposed under section 39-21-110.5 for the period of such extension. No extension of time shall be authorized for payment of amounts of tax due upon deficiency assessments, or on amended or delinquent returns.
# (2)
Payment of the estimated income tax or any installment thereof shall be considered payment on account of the income taxes imposed by this article. Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-73. L. 81: (1) amended, p. 1865, § 8, effective June 8.
Amendment history
L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-73. L. 81: (1) amended, p. 1865, § 8, effective June 8.
Source: view the official text
In this article (40 sections)
- 39-22-565 · Workforce shortage tax credit - tax preference performance…
- 39-22-566 · Qualified care worker tax credit - tax preference…
- 39-22-567 · Tax credit for investments in fixed capital assets for a…
- 39-22-568 · Quantum business loan loss reserve income tax credit - tax…
- 39-22-569 · Community revitalization tax credit - community…
- 39-22-570 · Tuition and fee tax incentive for qualifying students - tax…
- 39-22-571 · Film festival incentive tax credit - tax preference…
- 39-22-600.3 · Definitions
- 39-22-601 · Returns - repeal
- 39-22-601.5 · Reporting federal adjustments - definitions
- 39-22-602 · Failure to make return - director may make
- 39-22-603 · Returns not made under oath
- 39-22-603.5 · Frivolous returns
- 39-22-604 · Withholding tax - requirement to withhold - tax lien -…
- 39-22-604.3 · Innovation reinvestment - withholding - transfers -…
- 39-22-604.5 · Withholding tax - transfers of Colorado real property -…
- 39-22-605 · Failure by individual to pay estimated income tax
- 39-22-606 · Failure by corporation to pay estimated income tax
- 39-22-607 · Estimated tax deposited with treasurer
- 39-22-608 · Form, place, and date of filing return - extension -…
- 39-22-609 · Payment of tax - applicable when
- 39-22-610 · Relief for members of the armed forces of the United States…
- 39-22-611 · Property exempt from ad valorem taxes
- 39-22-621 · Interest and penalties
- 39-22-622 · Refunds
- 39-22-623 · Disposition of collections - definition
- 39-22-624 · Prior rights and liabilities not affected
- 39-22-625 · Application of article - effective date
- 39-22-626 · Applicability of amendments to this article to income tax…
- 39-22-627 · Temporary adjustment of rate of income tax - refund of…
- 39-22-628 · Direct deposit of refund to collegeinvest savings accounts…
- 39-22-629 · Advance payments of income tax credits - definitions
- 39-22-630 · Charitable contributions made through qualified…
- 39-22-651 · Short title - citation
- 39-22-652 · Definitions
- 39-22-653 · Taxpayer disclosure of reportable or listed transactions
- 39-22-654 · Additional listed transactions - report
- 39-22-655 · Penalty for failure to disclose a reportable or listed…
- 39-22-656 · Material advisor - disclosure of reportable or listed…
- 39-22-657 · Material advisor - maintenance of list