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us-co/statute/39/39-21-111 — Jeopardy assessment and demands · Axiom

Jeopardy assessment and demands

4 rules

(1) If the executive director of the department of revenue finds that collection of the tax will be jeopardized by delay, in his discretion, he may declare the taxable period immediately terminated, determine the tax, and issue notice and demand for payment thereof; and, having done so, the tax shall be due and payable forthwith, and the executive director may proceed immediately to collect such tax as provided in section 39-21-114.

(2) In any other case wherein it appears that the revenue is in jeopardy, the executive director of the department of revenue may immediately issue demand for payment; and, regardless of the provisions of sections 39-21-103 and 39-21-105, the tax shall be due and payable forthwith and, in his discretion, the executive director may proceed immediately to collect said tax as provided in section 39-21-114.

(3) Collection under either subsection (1) or (2) of this section may be stayed if the taxpayer gives such security for payment as shall be satisfactory to the executive director.

in view

Whole section

Encodings · 4

taxable_period_may_be_immediately_terminatedCO 39 § 39-21-111 · derived

C.R.S. § 39-21-111(1)

name: taxable_period_may_be_immediately_terminated
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-21-111(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-111
versions:
  - effective_from: '0001-01-01'
    formula: collection_of_tax_will_be_jeopardized_by_delay

tax_is_due_and_payable_forthwithCO 39 § 39-21-111 · derived

C.R.S. § 39-21-111(1)-(2)

name: tax_is_due_and_payable_forthwith
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-21-111(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-21-111
versions:
  - effective_from: '0001-01-01'
    formula: |-
      (collection_of_tax_will_be_jeopardized_by_delay
      and executive_director_has_declared_taxable_period_immediately_terminated
      and executive_director_has_determined_tax
      and executive_director_has_issued_notice_and_demand_for_payment)
      or (revenue_is_in_jeopardy
      and executive_director_has_issued_immediate_demand_for_payment)

immediate_collection_may_proceedCO 39 § 39-21-111 · derived

C.R.S. § 39-21-111(1)-(2)

name: immediate_collection_may_proceed
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-21-111(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-111
versions:
  - effective_from: '0001-01-01'
    formula: tax_is_due_and_payable_forthwith

collection_may_be_stayedCO 39 § 39-21-111 · derived

C.R.S. § 39-21-111(3)

name: collection_may_be_stayed
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-21-111(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-111
versions:
  - effective_from: '0001-01-01'
    formula: taxpayer_has_given_security_satisfactory_to_executive_director

▸rulespec code

Shown source

statutes/39/39-21-111.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

taxable_period_may_be_immediately_terminated

Derived

source: C.R.S. § 39-21-111(1)

- name: taxable_period_may_be_immediately_terminated
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-21-111(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-111
  versions:
    - effective_from: '0001-01-01'
      formula: collection_of_tax_will_be_jeopardized_by_delay

tax_is_due_and_payable_forthwith

Derived

source: C.R.S. § 39-21-111(1)-(2)

- name: tax_is_due_and_payable_forthwith
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-21-111(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-21-111
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (collection_of_tax_will_be_jeopardized_by_delay
        and executive_director_has_declared_taxable_period_immediately_terminated
        and executive_director_has_determined_tax
        and executive_director_has_issued_notice_and_demand_for_payment)
        or (revenue_is_in_jeopardy
        and executive_director_has_issued_immediate_demand_for_payment)

immediate_collection_may_proceed

Derived

source: C.R.S. § 39-21-111(1)-(2)

- name: immediate_collection_may_proceed
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-21-111(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-111
  versions:
    - effective_from: '0001-01-01'
      formula: tax_is_due_and_payable_forthwith

collection_may_be_stayed

Derived

source: C.R.S. § 39-21-111(3)

- name: collection_may_be_stayed
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-21-111(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-111
  versions:
    - effective_from: '0001-01-01'
      formula: taxpayer_has_given_security_satisfactory_to_executive_director

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 39-21-114inferredCO › Statutes › Title 39 › § 39-21-114
CO 39 § 39-21-103inferredCO › Statutes › Title 39 › § 39-21-103
CO 39 § 39-21-114inferredCO › Statutes › Title 39 › § 39-21-114

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Jeopardy assessment and demands

4 rules

Official source

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(3) Collection under either subsection (1) or (2) of this section may be stayed if the taxpayer gives such security for payment as shall be satisfactory to the executive director.

in view

Whole section

Encodings · 4

taxable_period_may_be_immediately_terminatedCO 39 § 39-21-111 · derived

C.R.S. § 39-21-111(1)

name: taxable_period_may_be_immediately_terminated
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-21-111(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-111
versions:
  - effective_from: '0001-01-01'
    formula: collection_of_tax_will_be_jeopardized_by_delay

tax_is_due_and_payable_forthwithCO 39 § 39-21-111 · derived

C.R.S. § 39-21-111(1)-(2)

name: tax_is_due_and_payable_forthwith
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-21-111(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-21-111
versions:
  - effective_from: '0001-01-01'
    formula: |-
      (collection_of_tax_will_be_jeopardized_by_delay
      and executive_director_has_declared_taxable_period_immediately_terminated
      and executive_director_has_determined_tax
      and executive_director_has_issued_notice_and_demand_for_payment)
      or (revenue_is_in_jeopardy
      and executive_director_has_issued_immediate_demand_for_payment)

immediate_collection_may_proceedCO 39 § 39-21-111 · derived

C.R.S. § 39-21-111(1)-(2)

name: immediate_collection_may_proceed
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-21-111(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-111
versions:
  - effective_from: '0001-01-01'
    formula: tax_is_due_and_payable_forthwith

collection_may_be_stayedCO 39 § 39-21-111 · derived

C.R.S. § 39-21-111(3)

name: collection_may_be_stayed
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. § 39-21-111(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-111
versions:
  - effective_from: '0001-01-01'
    formula: taxpayer_has_given_security_satisfactory_to_executive_director

▸rulespec code

Shown source

statutes/39/39-21-111.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

taxable_period_may_be_immediately_terminated

Derived

source: C.R.S. § 39-21-111(1)

- name: taxable_period_may_be_immediately_terminated
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-21-111(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-111
  versions:
    - effective_from: '0001-01-01'
      formula: collection_of_tax_will_be_jeopardized_by_delay

tax_is_due_and_payable_forthwith

Derived

source: C.R.S. § 39-21-111(1)-(2)

- name: tax_is_due_and_payable_forthwith
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-21-111(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-21-111
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        (collection_of_tax_will_be_jeopardized_by_delay
        and executive_director_has_declared_taxable_period_immediately_terminated
        and executive_director_has_determined_tax
        and executive_director_has_issued_notice_and_demand_for_payment)
        or (revenue_is_in_jeopardy
        and executive_director_has_issued_immediate_demand_for_payment)

immediate_collection_may_proceed

Derived

source: C.R.S. § 39-21-111(1)-(2)

- name: immediate_collection_may_proceed
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-21-111(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-111
  versions:
    - effective_from: '0001-01-01'
      formula: tax_is_due_and_payable_forthwith

collection_may_be_stayed

Derived

source: C.R.S. § 39-21-111(3)

- name: collection_may_be_stayed
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-21-111(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-111
  versions:
    - effective_from: '0001-01-01'
      formula: taxpayer_has_given_security_satisfactory_to_executive_director

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 39-21-114inferredCO › Statutes › Title 39 › § 39-21-114
CO 39 § 39-21-103inferredCO › Statutes › Title 39 › § 39-21-103
CO 39 § 39-21-114inferredCO › Statutes › Title 39 › § 39-21-114