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us-co/statute/39/39-21-106 — Compromise · Axiom

Compromise

6 rules0 of 3 subsections

(1) The executive director or the executive director's delegate may compromise any civil or criminal case arising under any tax or charge administered pursuant to this article 21 prior to reference to the department of law for prosecution or defense; and the attorney general or the attorney general's delegate shall, upon the written direction of the executive director, compromise any such case after reference to the department of law for prosecution or defense.

(2) Whenever a compromise of two thousand five hundred dollars or more is made by the executive director or his delegate in any case, there shall be placed on file in the office of the executive director or his delegate the opinion of the director with his reasons therefor, which may include financial inability of the taxpayer to pay a greater amount, with a statement of:

(a)The amount of tax assessed;#

(a) The amount of tax assessed;

(b)The amount of interest, additional amount, addition to…#

(b) The amount of interest, additional amount, addition to the tax, or assessable penalty imposed by law on the person against whom the tax is assessed; and

(c)The amount paid in accordance with the terms of the…

in view

Whole section

Encodings · 6

compromise_record_filing_amount_thresholdCO 39 § 39-21-106 · parameter

C.R.S. 39-21-106(2)

name: compromise_record_filing_amount_threshold
kind: parameter
dtype: Money
unit: USD
source: C.R.S. 39-21-106(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
          excerpt: a compromise of two thousand five hundred dollars or more
versions:
  - effective_from: '0001-01-01'
    formula: '2500'

civil_case_opinion_exception_unpaid_amount_thresholdCO 39 § 39-21-106 · parameter

C.R.S. 39-21-106(3)

name: civil_case_opinion_exception_unpaid_amount_threshold
kind: parameter
dtype: Money
unit: USD
source: C.R.S. 39-21-106(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
          excerpt: >-
            unpaid amount of tax assessed ... is less than two thousand five
            hundred dollars
versions:
  - effective_from: '0001-01-01'
    formula: '2500'

executive_director_may_compromise_before_department_of_law_referenceCO 39 § 39-21-106 · derived

C.R.S. 39-21-106(1)

name: executive_director_may_compromise_before_department_of_law_reference
kind: derived
entity: TaxCompromiseCase
dtype: Judgment
period: Year
source: C.R.S. 39-21-106(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
versions:
  - effective_from: '0001-01-01'
    formula: >-
      case_arises_under_tax_or_charge_administered_pursuant_to_article_21

      and not
      case_has_been_referred_to_department_of_law_for_prosecution_or_defense

attorney_general_must_compromise_after_department_of_law_referenceCO 39 § 39-21-106 · derived

C.R.S. 39-21-106(1)

name: attorney_general_must_compromise_after_department_of_law_reference
kind: derived
entity: TaxCompromiseCase
dtype: Judgment
period: Year
source: C.R.S. 39-21-106(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
versions:
  - effective_from: '0001-01-01'
    formula: |-
      case_arises_under_tax_or_charge_administered_pursuant_to_article_21
      and case_has_been_referred_to_department_of_law_for_prosecution_or_defense
      and executive_director_has_given_written_direction

civil_case_opinion_exception_appliesCO 39 § 39-21-106 · derived

C.R.S. 39-21-106(3)

name: civil_case_opinion_exception_applies
kind: derived
entity: TaxCompromiseCase
dtype: Judgment
period: Year
source: C.R.S. 39-21-106(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
versions:
  - effective_from: '0001-01-01'
    formula: >-
      case_is_civil

      and unpaid_tax_assessment_including_interest_additions_and_penalties <
      civil_case_opinion_exception_unpaid_amount_threshold

compromise_opinion_and_required_amount_statement_must_be_filedCO 39 § 39-21-106 · derived

C.R.S. 39-21-106(2)-(3)

name: compromise_opinion_and_required_amount_statement_must_be_filed
kind: derived
entity: TaxCompromiseCase
dtype: Judgment
period: Year
source: C.R.S. 39-21-106(2)-(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
versions:
  - effective_from: '0001-01-01'
    formula: |-
      compromise_made_by_executive_director_or_delegate
      and compromise_amount >= compromise_record_filing_amount_threshold
      and not civil_case_opinion_exception_applies

▸rulespec code

Shown source

statutes/39/39-21-106.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

compromise_record_filing_amount_threshold

Parameter

source: C.R.S. 39-21-106(2)

- name: compromise_record_filing_amount_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: C.R.S. 39-21-106(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
            excerpt: a compromise of two thousand five hundred dollars or more
  versions:
    - effective_from: '0001-01-01'
      formula: '2500'

civil_case_opinion_exception_unpaid_amount_threshold

Parameter

source: C.R.S. 39-21-106(3)

- name: civil_case_opinion_exception_unpaid_amount_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: C.R.S. 39-21-106(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
            excerpt: unpaid amount of tax assessed ... is less than two thousand five hundred dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '2500'

executive_director_may_compromise_before_department_of_law_reference

Derived

source: C.R.S. 39-21-106(1)

- name: executive_director_may_compromise_before_department_of_law_reference
  kind: derived
  entity: TaxCompromiseCase
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-106(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        case_arises_under_tax_or_charge_administered_pursuant_to_article_21
        and not case_has_been_referred_to_department_of_law_for_prosecution_or_defense

attorney_general_must_compromise_after_department_of_law_reference

Derived

source: C.R.S. 39-21-106(1)

- name: attorney_general_must_compromise_after_department_of_law_reference
  kind: derived
  entity: TaxCompromiseCase
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-106(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        case_arises_under_tax_or_charge_administered_pursuant_to_article_21
        and case_has_been_referred_to_department_of_law_for_prosecution_or_defense
        and executive_director_has_given_written_direction

civil_case_opinion_exception_applies

Derived

source: C.R.S. 39-21-106(3)

- name: civil_case_opinion_exception_applies
  kind: derived
  entity: TaxCompromiseCase
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-106(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        case_is_civil

        and unpaid_tax_assessment_including_interest_additions_and_penalties <
        civil_case_opinion_exception_unpaid_amount_threshold

compromise_opinion_and_required_amount_statement_must_be_filed

Derived

source: C.R.S. 39-21-106(2)-(3)

- name: compromise_opinion_and_required_amount_statement_must_be_filed
  kind: derived
  entity: TaxCompromiseCase
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-106(2)-(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        compromise_made_by_executive_director_or_delegate
        and compromise_amount >= compromise_record_filing_amount_threshold
        and not civil_case_opinion_exception_applies

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Compromise

6 rules0 of 3 subsections

Official source

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(a)The amount of tax assessed;#

(a) The amount of tax assessed;

(b)The amount of interest, additional amount, addition to…#

(b) The amount of interest, additional amount, addition to the tax, or assessable penalty imposed by law on the person against whom the tax is assessed; and

(c)The amount paid in accordance with the terms of the…

in view

Whole section

Encodings · 6

compromise_record_filing_amount_thresholdCO 39 § 39-21-106 · parameter

C.R.S. 39-21-106(2)

name: compromise_record_filing_amount_threshold
kind: parameter
dtype: Money
unit: USD
source: C.R.S. 39-21-106(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
          excerpt: a compromise of two thousand five hundred dollars or more
versions:
  - effective_from: '0001-01-01'
    formula: '2500'

civil_case_opinion_exception_unpaid_amount_thresholdCO 39 § 39-21-106 · parameter

C.R.S. 39-21-106(3)

name: civil_case_opinion_exception_unpaid_amount_threshold
kind: parameter
dtype: Money
unit: USD
source: C.R.S. 39-21-106(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
          excerpt: >-
            unpaid amount of tax assessed ... is less than two thousand five
            hundred dollars
versions:
  - effective_from: '0001-01-01'
    formula: '2500'

executive_director_may_compromise_before_department_of_law_referenceCO 39 § 39-21-106 · derived

C.R.S. 39-21-106(1)

name: executive_director_may_compromise_before_department_of_law_reference
kind: derived
entity: TaxCompromiseCase
dtype: Judgment
period: Year
source: C.R.S. 39-21-106(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
versions:
  - effective_from: '0001-01-01'
    formula: >-
      case_arises_under_tax_or_charge_administered_pursuant_to_article_21

      and not
      case_has_been_referred_to_department_of_law_for_prosecution_or_defense

attorney_general_must_compromise_after_department_of_law_referenceCO 39 § 39-21-106 · derived

C.R.S. 39-21-106(1)

name: attorney_general_must_compromise_after_department_of_law_reference
kind: derived
entity: TaxCompromiseCase
dtype: Judgment
period: Year
source: C.R.S. 39-21-106(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
versions:
  - effective_from: '0001-01-01'
    formula: |-
      case_arises_under_tax_or_charge_administered_pursuant_to_article_21
      and case_has_been_referred_to_department_of_law_for_prosecution_or_defense
      and executive_director_has_given_written_direction

civil_case_opinion_exception_appliesCO 39 § 39-21-106 · derived

C.R.S. 39-21-106(3)

name: civil_case_opinion_exception_applies
kind: derived
entity: TaxCompromiseCase
dtype: Judgment
period: Year
source: C.R.S. 39-21-106(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
versions:
  - effective_from: '0001-01-01'
    formula: >-
      case_is_civil

      and unpaid_tax_assessment_including_interest_additions_and_penalties <
      civil_case_opinion_exception_unpaid_amount_threshold

compromise_opinion_and_required_amount_statement_must_be_filedCO 39 § 39-21-106 · derived

C.R.S. 39-21-106(2)-(3)

name: compromise_opinion_and_required_amount_statement_must_be_filed
kind: derived
entity: TaxCompromiseCase
dtype: Judgment
period: Year
source: C.R.S. 39-21-106(2)-(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-21-106
versions:
  - effective_from: '0001-01-01'
    formula: |-
      compromise_made_by_executive_director_or_delegate
      and compromise_amount >= compromise_record_filing_amount_threshold
      and not civil_case_opinion_exception_applies

▸rulespec code

Shown source

statutes/39/39-21-106.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

compromise_record_filing_amount_threshold

Parameter

source: C.R.S. 39-21-106(2)

- name: compromise_record_filing_amount_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: C.R.S. 39-21-106(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
            excerpt: a compromise of two thousand five hundred dollars or more
  versions:
    - effective_from: '0001-01-01'
      formula: '2500'

civil_case_opinion_exception_unpaid_amount_threshold

Parameter

source: C.R.S. 39-21-106(3)

- name: civil_case_opinion_exception_unpaid_amount_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: C.R.S. 39-21-106(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
            excerpt: unpaid amount of tax assessed ... is less than two thousand five hundred dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '2500'

executive_director_may_compromise_before_department_of_law_reference

Derived

source: C.R.S. 39-21-106(1)

- name: executive_director_may_compromise_before_department_of_law_reference
  kind: derived
  entity: TaxCompromiseCase
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-106(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        case_arises_under_tax_or_charge_administered_pursuant_to_article_21
        and not case_has_been_referred_to_department_of_law_for_prosecution_or_defense

attorney_general_must_compromise_after_department_of_law_reference

Derived

source: C.R.S. 39-21-106(1)

- name: attorney_general_must_compromise_after_department_of_law_reference
  kind: derived
  entity: TaxCompromiseCase
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-106(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        case_arises_under_tax_or_charge_administered_pursuant_to_article_21
        and case_has_been_referred_to_department_of_law_for_prosecution_or_defense
        and executive_director_has_given_written_direction

civil_case_opinion_exception_applies

Derived

source: C.R.S. 39-21-106(3)

- name: civil_case_opinion_exception_applies
  kind: derived
  entity: TaxCompromiseCase
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-106(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        case_is_civil

        and unpaid_tax_assessment_including_interest_additions_and_penalties <
        civil_case_opinion_exception_unpaid_amount_threshold

compromise_opinion_and_required_amount_statement_must_be_filed

Derived

source: C.R.S. 39-21-106(2)-(3)

- name: compromise_opinion_and_required_amount_statement_must_be_filed
  kind: derived
  entity: TaxCompromiseCase
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-106(2)-(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-21-106
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        compromise_made_by_executive_director_or_delegate
        and compromise_amount >= compromise_record_filing_amount_threshold
        and not civil_case_opinion_exception_applies