Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-109
Reports of vendor - rules
(1) If the accounting methods regularly employed by the vendor in the transaction of the vendor's business, or other conditions, are such that reports of sales made on a calendar-month basis will impose unnecessary hardship, the executive director of the department of revenue, upon written request of the vendor, may accept reports at such intervals as will in the executive director's opinion better suit the convenience of the taxpayer and will not jeopardize the collection of the tax as follows:
# (a)
For returns that must be filed before January 1, 2025, the executive director may by rule permit taxpayers whose monthly tax collected is less than three hundred dollars to make returns and pay taxes at intervals not greater than every three months;
# (b)
For returns that must be filed on or after January 1, 2025, the executive director may by rule permit taxpayers whose monthly tax collected is less than six hundred dollars to make returns and pay taxes at intervals not greater than every three months; and (c) For returns that must be filed on or after January 1, 2026, the executive director may by rule increase the amount of monthly tax collected set forth in subsection (1)(b) of this section. Source: L. 35: p. 1008, § 5. CSA: C. 144, § 9. L. 37: p. 1084, § 1. CRS 53: § 138-6-9. C.R.S. 1963: § 138-5-9. L. 64: p. 818, § 4. L. 65: p. 1124, § 3. L. 80: Entire section amended, p. 732, § 1, effective July 1. L. 2024: Entire section amended, (HB 24-1041), ch. 45, p. 161, § 2, effective August 7. Cross references: For rule-making procedures, see article 4 of title 24. 39-26-110. Retailer - multiple locations. (Repealed) Source: L. 35: p. 1008, § 5. CSA: C. 144, § 11. L. 37: p. 1084, § 1. CRS 53: § 138-6-10. C.R.S. 1963: § 138-5-10. L. 2021: Entire section repealed, (HB 21-1155), ch. 109, p. 434, § 4, effective May 7.
Amendment history
L. 35: p. 1008, § 5. CSA: C. 144, § 9. L. 37: p. 1084, § 1. CRS 53: § 138-6-9. C.R.S. 1963: § 138-5-9. L. 64: p. 818, § 4. L. 65: p. 1124, § 3. L. 80: Entire section amended, p. 732, § 1, effective July 1. L. 2024: Entire section amended, (HB 24-1041), ch. 45, p. 161, § 2, effective August 7.
Source: view the official text
In this article (40 sections)
- 39-26-101 · Short title
- 39-26-102 · Performance statement - definitions - repeal
- 39-26-102.5 · Change of references from Internal Revenue Code of 1954…
- 39-26-103 · Licenses - fee - revocation - definition
- 39-26-103.5 · Qualified purchaser - direct payment permit number -…
- 39-26-104 · Property and services taxed - definitions
- 39-26-105 · Vendor liable for tax - definitions - repeal
- 39-26-105.2 · Remittance of tax - GIS - vendor held harmless -…
- 39-26-105.4 · Remittance of tax - determination of address - dealer…
- 39-26-105.5 · Remittance of sales taxes - electronic funds transfers
- 39-26-106 · Schedule of sales tax
- 39-26-107 · Rules and regulations
- 39-26-108 · Tax cannot be absorbed
- 39-26-109 · Reports of vendor - rules
- 39-26-111 · Credit sales
- 39-26-112 · Excess tax - remittance - repeal
- 39-26-113 · Collection of sales tax - motor vehicles - off-highway…
- 39-26-113.5 · Refund of state sales taxes for vehicles used in…
- 39-26-115 · Deficiency due to negligence
- 39-26-116 · Record of sales
- 39-26-117 · Tax lien - exemption from lien
- 39-26-118 · Recovery of taxes, penalty, and interest - repeal
- 39-26-119 · License and tax additional
- 39-26-120 · False or fraudulent return, statement - penalty
- 39-26-121 · Penalty
- 39-26-122 · Administration
- 39-26-123 · Receipts - disposition - transfers of general fund surplus…
- 39-26-124 · Applicability to banks
- 39-26-125 · Limitations
- 39-26-126 · Legislative finding as to revenues for old age pension fund
- 39-26-127 · Legislation modifying the state sales tax base - no impact…
- 39-26-128 · Uniform sales and use tax base - definition
- 39-26-129 · Refund for property used in rural broadband service -…
- 39-26-201 · Definitions
- 39-26-202 · Authorization of tax
- 39-26-204 · Periodic return - collection
- 39-26-204.5 · Remittance of tax - electronic database - retailer held…
- 39-26-204.6 · Remittance of tax - determination of address - motor…
- 39-26-205 · Tax constitutes lien - exemption from lien
- 39-26-206 · Failure to make return