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us-co/statute/39/39-1-118 — Repeal of law levying state property tax - disposition of funds · Axiom

Repeal of law levying state property tax - disposition of funds

1 rule

After the repeal of any law levying a general property tax for the state or for state purposes takes effect, delinquent taxes collected by county treasurers as a result of the levy imposed by any such repealed law shall, when received by the state treasurer, be credited to the capital construction fund.

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Encodings · 1

delinquent_tax_amount_credited_to_capital_construction_fundCO 39 § 39-1-118 · derived

C.R.S. § 39-1-118

name: delinquent_tax_amount_credited_to_capital_construction_fund
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: C.R.S. § 39-1-118
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-1-118
          excerpt: >-
            After the repeal ... takes effect, delinquent taxes collected by
            county treasurers ... shall, when received by the state treasurer,
            be credited to the capital construction fund.
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if general_property_tax_law_repeal_has_taken_effect
        and delinquent_tax_was_collected_by_county_treasurer_under_repealed_law_levy
        and delinquent_tax_payment_was_received_by_state_treasurer:
        delinquent_tax_amount
      else: 0

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statutes/39/39-1-118.yaml

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Rules

delinquent_tax_amount_credited_to_capital_construction_fund

Derived

source: C.R.S. § 39-1-118

- name: delinquent_tax_amount_credited_to_capital_construction_fund
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: C.R.S. § 39-1-118
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-1-118
            excerpt: >-
              After the repeal ... takes effect, delinquent taxes collected by county treasurers ...
              shall, when received by the state treasurer, be credited to the capital construction
              fund.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if general_property_tax_law_repeal_has_taken_effect
          and delinquent_tax_was_collected_by_county_treasurer_under_repealed_law_levy
          and delinquent_tax_payment_was_received_by_state_treasurer:
          delinquent_tax_amount
        else: 0