Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 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. Source: 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.
Amendment history
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.
Source: view the official text
In this article (40 sections)
- 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
- 39-26-207 · Penalty interest on unpaid tax
- 39-26-208 · Collection of use tax - motor vehicles
- 39-26-209 · Rules and regulations
- 39-26-210 · Limitations
- 39-26-211 · Applicability to banks
- 39-26-212 · Legislation modifying the state use tax base - no impact on…
- 39-26-401 · Definitions
- 39-26-402 · Refund of state sales and use tax for biotechnology -…
- 39-26-404 · Repeal of part
- 39-26-701 · Definitions
- 39-26-702 · Department of revenue - rules
- 39-26-703 · Disputes and refunds - repeal
- 39-26-704 · Miscellaneous sales tax exemptions - governmental entities…
- 39-26-705 · Miscellaneous use tax exemptions - printers ink and…
- 39-26-706 · Miscellaneous sales and use tax exemptions - internet…
- 39-26-707 · Food, meals, beverages, and packaging - definitions
- 39-26-708 · Construction and building materials - legislative…
- 39-26-709 · Machinery and machine tools - definitions
- 39-26-710 · Railroads - construction and building materials - tangible…
- 39-26-711 · Aircraft - tangible personal property