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us-co/statute/39/39-21-115 — Reciprocity with other states for collection of taxes provided · Axiom

Reciprocity with other states for collection of taxes provided

5 rules0 of 3 subsections

(1) Any state of the United States or any political subdivision thereof has the right to sue in the courts of the state of Colorado to recover any lawfully imposed taxes which may be owing it, whether or not the taxes have been reduced to judgment, when the like right is accorded to the state of Colorado and its political subdivisions by that state through statutory authority or granted as a matter of comity. The appropriate officials of such other states are authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the secretary of state of such other state that such officials have the authority to collect the taxes to be collected by such action shall be the conclusive proof of authority.

(2) The attorney general or an appropriate official of any political subdivision of the state of Colorado may bring suit in the courts of other states to collect taxes legally due this state or any political subdivision thereof.

(3) Taxes as used in this section includes:

(a)Any tax assessments lawfully made, whether they are…#

(a) Any tax assessments lawfully made, whether they are based upon a return or other disclosure of the taxpayer, or upon the information and belief of the taxing authority, or otherwise;

(b)Any penalties lawfully imposed pursuant to a taxing…#

(b) Any penalties lawfully imposed pursuant to a taxing statute; and

(c)

in view

Whole section

Encodings · 5

other_state_or_subdivision_may_sue_in_coloradoCO 39 § 39-21-115 · derived

C.R.S. 39-21-115(1)

name: other_state_or_subdivision_may_sue_in_colorado
kind: derived
entity: TaxCollectionAction
dtype: Judgment
period: Year
source: C.R.S. 39-21-115(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-115
versions:
  - effective_from: '0001-01-01'
    formula: >-
      claimant_is_other_state_or_its_political_subdivision

      and
      other_state_accords_like_right_to_colorado_and_its_political_subdivisions

      and taxes_are_lawfully_imposed_and_owing

other_state_appropriate_official_may_bring_collection_actionCO 39 § 39-21-115 · derived

C.R.S. 39-21-115(1)

name: other_state_appropriate_official_may_bring_collection_action
kind: derived
entity: TaxCollectionAction
dtype: Judgment
period: Year
source: C.R.S. 39-21-115(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-115
versions:
  - effective_from: '0001-01-01'
    formula: |-
      other_state_or_subdivision_may_sue_in_colorado
      and action_is_brought_by_appropriate_official_of_other_state

other_state_secretary_certificate_conclusively_proves_official_authorityCO 39 § 39-21-115 · derived

C.R.S. 39-21-115(1)

name: other_state_secretary_certificate_conclusively_proves_official_authority
kind: derived
entity: TaxCollectionAction
dtype: Judgment
period: Year
source: C.R.S. 39-21-115(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-21-115
versions:
  - effective_from: '0001-01-01'
    formula: >-
      certificate_of_other_state_secretary_states_official_has_collection_authority

colorado_official_may_sue_in_other_state_for_tax_collectionCO 39 § 39-21-115 · derived

C.R.S. 39-21-115(2)

name: colorado_official_may_sue_in_other_state_for_tax_collection
kind: derived
entity: TaxCollectionAction
dtype: Judgment
period: Year
source: C.R.S. 39-21-115(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-115
versions:
  - effective_from: '0001-01-01'
    formula: >-
      action_is_brought_by_colorado_attorney_general_or_appropriate_political_subdivision_official

      and taxes_are_legally_due_to_colorado_or_its_political_subdivision

amount_is_tax_for_collection_actionCO 39 § 39-21-115 · derived

C.R.S. 39-21-115(3)

name: amount_is_tax_for_collection_action
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: C.R.S. 39-21-115(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-21-115
versions:
  - effective_from: '0001-01-01'
    formula: |-
      amount_is_lawfully_made_tax_assessment
      or amount_is_lawfully_imposed_tax_penalty
      or amount_is_lawfully_added_interest_charge

▸rulespec code

Shown source

statutes/39/39-21-115.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

other_state_or_subdivision_may_sue_in_colorado

Derived

source: C.R.S. 39-21-115(1)

- name: other_state_or_subdivision_may_sue_in_colorado
  kind: derived
  entity: TaxCollectionAction
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-115(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        claimant_is_other_state_or_its_political_subdivision
        and other_state_accords_like_right_to_colorado_and_its_political_subdivisions
        and taxes_are_lawfully_imposed_and_owing

other_state_appropriate_official_may_bring_collection_action

Derived

source: C.R.S. 39-21-115(1)

- name: other_state_appropriate_official_may_bring_collection_action
  kind: derived
  entity: TaxCollectionAction
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-115(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        other_state_or_subdivision_may_sue_in_colorado
        and action_is_brought_by_appropriate_official_of_other_state

other_state_secretary_certificate_conclusively_proves_official_authority

Derived

source: C.R.S. 39-21-115(1)

- name: other_state_secretary_certificate_conclusively_proves_official_authority
  kind: derived
  entity: TaxCollectionAction
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-115(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-21-115
  versions:
    - effective_from: '0001-01-01'
      formula: certificate_of_other_state_secretary_states_official_has_collection_authority

colorado_official_may_sue_in_other_state_for_tax_collection

Derived

source: C.R.S. 39-21-115(2)

- name: colorado_official_may_sue_in_other_state_for_tax_collection
  kind: derived
  entity: TaxCollectionAction
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-115(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        action_is_brought_by_colorado_attorney_general_or_appropriate_political_subdivision_official
        and taxes_are_legally_due_to_colorado_or_its_political_subdivision

amount_is_tax_for_collection_action

Derived

source: C.R.S. 39-21-115(3)

- name: amount_is_tax_for_collection_action
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-115(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-21-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        amount_is_lawfully_made_tax_assessment
        or amount_is_lawfully_imposed_tax_penalty
        or amount_is_lawfully_added_interest_charge

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Reciprocity with other states for collection of taxes provided

5 rules0 of 3 subsections

Official source

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(3) Taxes as used in this section includes:

(a)Any tax assessments lawfully made, whether they are…#

(a) Any tax assessments lawfully made, whether they are based upon a return or other disclosure of the taxpayer, or upon the information and belief of the taxing authority, or otherwise;

(b)Any penalties lawfully imposed pursuant to a taxing…#

(b) Any penalties lawfully imposed pursuant to a taxing statute; and

(c)

in view

Whole section

Encodings · 5

other_state_or_subdivision_may_sue_in_coloradoCO 39 § 39-21-115 · derived

C.R.S. 39-21-115(1)

name: other_state_or_subdivision_may_sue_in_colorado
kind: derived
entity: TaxCollectionAction
dtype: Judgment
period: Year
source: C.R.S. 39-21-115(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-115
versions:
  - effective_from: '0001-01-01'
    formula: >-
      claimant_is_other_state_or_its_political_subdivision

      and
      other_state_accords_like_right_to_colorado_and_its_political_subdivisions

      and taxes_are_lawfully_imposed_and_owing

other_state_appropriate_official_may_bring_collection_actionCO 39 § 39-21-115 · derived

C.R.S. 39-21-115(1)

name: other_state_appropriate_official_may_bring_collection_action
kind: derived
entity: TaxCollectionAction
dtype: Judgment
period: Year
source: C.R.S. 39-21-115(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-115
versions:
  - effective_from: '0001-01-01'
    formula: |-
      other_state_or_subdivision_may_sue_in_colorado
      and action_is_brought_by_appropriate_official_of_other_state

other_state_secretary_certificate_conclusively_proves_official_authorityCO 39 § 39-21-115 · derived

C.R.S. 39-21-115(1)

name: other_state_secretary_certificate_conclusively_proves_official_authority
kind: derived
entity: TaxCollectionAction
dtype: Judgment
period: Year
source: C.R.S. 39-21-115(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-21-115
versions:
  - effective_from: '0001-01-01'
    formula: >-
      certificate_of_other_state_secretary_states_official_has_collection_authority

colorado_official_may_sue_in_other_state_for_tax_collectionCO 39 § 39-21-115 · derived

C.R.S. 39-21-115(2)

name: colorado_official_may_sue_in_other_state_for_tax_collection
kind: derived
entity: TaxCollectionAction
dtype: Judgment
period: Year
source: C.R.S. 39-21-115(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-115
versions:
  - effective_from: '0001-01-01'
    formula: >-
      action_is_brought_by_colorado_attorney_general_or_appropriate_political_subdivision_official

      and taxes_are_legally_due_to_colorado_or_its_political_subdivision

amount_is_tax_for_collection_actionCO 39 § 39-21-115 · derived

C.R.S. 39-21-115(3)

name: amount_is_tax_for_collection_action
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: C.R.S. 39-21-115(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-21-115
versions:
  - effective_from: '0001-01-01'
    formula: |-
      amount_is_lawfully_made_tax_assessment
      or amount_is_lawfully_imposed_tax_penalty
      or amount_is_lawfully_added_interest_charge

▸rulespec code

Shown source

statutes/39/39-21-115.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

other_state_or_subdivision_may_sue_in_colorado

Derived

source: C.R.S. 39-21-115(1)

- name: other_state_or_subdivision_may_sue_in_colorado
  kind: derived
  entity: TaxCollectionAction
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-115(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        claimant_is_other_state_or_its_political_subdivision
        and other_state_accords_like_right_to_colorado_and_its_political_subdivisions
        and taxes_are_lawfully_imposed_and_owing

other_state_appropriate_official_may_bring_collection_action

Derived

source: C.R.S. 39-21-115(1)

- name: other_state_appropriate_official_may_bring_collection_action
  kind: derived
  entity: TaxCollectionAction
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-115(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        other_state_or_subdivision_may_sue_in_colorado
        and action_is_brought_by_appropriate_official_of_other_state

other_state_secretary_certificate_conclusively_proves_official_authority

Derived

source: C.R.S. 39-21-115(1)

- name: other_state_secretary_certificate_conclusively_proves_official_authority
  kind: derived
  entity: TaxCollectionAction
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-115(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-21-115
  versions:
    - effective_from: '0001-01-01'
      formula: certificate_of_other_state_secretary_states_official_has_collection_authority

colorado_official_may_sue_in_other_state_for_tax_collection

Derived

source: C.R.S. 39-21-115(2)

- name: colorado_official_may_sue_in_other_state_for_tax_collection
  kind: derived
  entity: TaxCollectionAction
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-115(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        action_is_brought_by_colorado_attorney_general_or_appropriate_political_subdivision_official
        and taxes_are_legally_due_to_colorado_or_its_political_subdivision

amount_is_tax_for_collection_action

Derived

source: C.R.S. 39-21-115(3)

- name: amount_is_tax_for_collection_action
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: C.R.S. 39-21-115(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-21-115
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        amount_is_lawfully_made_tax_assessment
        or amount_is_lawfully_imposed_tax_penalty
        or amount_is_lawfully_added_interest_charge