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us-co/statute/39/39-21-116.5 — Penalties - repeal · Axiom

Penalties - repeal

3 rules

(1) In addition to the personal liability provided in section 39-21-116, all officers of a corporation and all members of a partnership or a limited liability company required to collect, account for, and pay over any tax administered by this article 21 who willfully fail to collect, account for, or pay over such tax or who willfully attempt in any manner to evade or defeat any such tax, or the payment thereof, are subject to, in addition to other penalties provided by law, a penalty equal to one hundred fifty percent of the total amount of the tax not collected, accounted for, paid over, or otherwise evaded. An officer of a corporation or a member of a partnership or a limited liability company shall be deemed to be subject to this section if the corporation, partnership, or limited liability company is subject to filing returns or paying taxes administered by this article 21 and if such officers of corporations or members of partnerships or limited liability companies voluntarily or at the direction of their superiors assume the duties or responsibilities of complying with the provisions of any tax administered by this article 21 on behalf of the corporation, partnership, or limited liability company.

(2) (a) This section does not apply to the temporary sales tax deduction and retention allowed in section 39-26-105 (1.3).

(b) This subsection (2) is repealed, effective December 31, 2026.

in view

Whole section

Encodings · 3

willful_tax_collection_penalty_rateCO 39 § 39-21-116.5 · parameter

C.R.S. § 39-21-116.5(1)

name: willful_tax_collection_penalty_rate
kind: parameter
dtype: Rate
source: C.R.S. § 39-21-116.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: a penalty equal to one hundred fifty percent of the total amount
versions:
  - effective_from: '0001-01-01'
    formula: '1.5'

person_subject_to_tax_collection_dutiesCO 39 § 39-21-116.5 · derived

C.R.S. § 39-21-116.5(1)

name: person_subject_to_tax_collection_duties
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. § 39-21-116.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            officers ... and ... members ... required to collect, account for,
            and pay over
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            shall be deemed to be subject to this section if the corporation,
            partnership, or limited liability company is subject to filing
            returns or paying taxes
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            voluntarily or at the direction of their superiors assume the duties
            or responsibilities
versions:
  - effective_from: '0001-01-01'
    formula: >-
      person_is_officer_or_member_required_to_collect_account_for_and_pay_over_tax

      and organization_is_subject_to_filing_returns_or_paying_article_21_taxes

      and person_assumes_article_21_tax_compliance_duties

willful_tax_collection_penaltyCO 39 § 39-21-116.5 · derived

C.R.S. § 39-21-116.5(1)-(2)

name: willful_tax_collection_penalty
kind: derived
entity: Person
dtype: Money
unit: USD
period: Year
source: C.R.S. § 39-21-116.5(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            who willfully fail to collect, account for, or pay over such tax or
            who willfully attempt in any manner to evade or defeat any such tax
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            This section does not apply to the temporary sales tax deduction and
            retention allowed in section 39-26-105 (1.3).
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            one hundred fifty percent of the total amount of the tax not
            collected, accounted for, paid over, or otherwise evaded
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: This subsection (2) is repealed, effective December 31, 2026.
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if person_subject_to_tax_collection_duties
      and (person_willfully_fails_to_collect_account_for_or_pay_over_tax
      or person_willfully_attempts_to_evade_or_defeat_tax_or_payment)
      and not temporary_sales_tax_retention_exception_applies:
        willful_tax_collection_penalty_rate
        * max(0, total_tax_not_collected_accounted_for_paid_over_or_evaded)
      else: 0

▸rulespec code

Shown source

statutes/39/39-21-116.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

willful_tax_collection_penalty_rate

Parameter

source: C.R.S. § 39-21-116.5(1)

- name: willful_tax_collection_penalty_rate
  kind: parameter
  dtype: Rate
  source: C.R.S. § 39-21-116.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: a penalty equal to one hundred fifty percent of the total amount
  versions:
    - effective_from: '0001-01-01'
      formula: '1.5'

person_subject_to_tax_collection_duties

Derived

source: C.R.S. § 39-21-116.5(1)

- name: person_subject_to_tax_collection_duties
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-21-116.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: officers ... and ... members ... required to collect, account for, and pay over
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: >-
              shall be deemed to be subject to this section if the corporation, partnership, or
              limited liability company is subject to filing returns or paying taxes
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: >-
              voluntarily or at the direction of their superiors assume the duties or
              responsibilities
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_officer_or_member_required_to_collect_account_for_and_pay_over_tax
        and organization_is_subject_to_filing_returns_or_paying_article_21_taxes
        and person_assumes_article_21_tax_compliance_duties

willful_tax_collection_penalty

Derived

source: C.R.S. § 39-21-116.5(1)-(2)

- name: willful_tax_collection_penalty
  kind: derived
  entity: Person
  dtype: Money
  unit: USD
  period: Year
  source: C.R.S. § 39-21-116.5(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: >-
              who willfully fail to collect, account for, or pay over such tax or who willfully
              attempt in any manner to evade or defeat any such tax
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: >-
              This section does not apply to the temporary sales tax deduction and retention allowed
              in section 39-26-105 (1.3).
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: >-
              one hundred fifty percent of the total amount of the tax not collected, accounted for,
              paid over, or otherwise evaded
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: This subsection (2) is repealed, effective December 31, 2026.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if person_subject_to_tax_collection_duties
        and (person_willfully_fails_to_collect_account_for_or_pay_over_tax
        or person_willfully_attempts_to_evade_or_defeat_tax_or_payment)
        and not temporary_sales_tax_retention_exception_applies:
          willful_tax_collection_penalty_rate
          * max(0, total_tax_not_collected_accounted_for_paid_over_or_evaded)
        else: 0

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-21-116inferredCO › Statutes › Title 39 › § 39-21-116
CO 39 § 39-26-105 (1.3)inferredCO › Statutes › Title 39 › § 39-26-105 › (1.3)

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Penalties - repeal

3 rules

Official source

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(2) (a) This section does not apply to the temporary sales tax deduction and retention allowed in section 39-26-105 (1.3).

(b) This subsection (2) is repealed, effective December 31, 2026.

in view

Whole section

Encodings · 3

willful_tax_collection_penalty_rateCO 39 § 39-21-116.5 · parameter

C.R.S. § 39-21-116.5(1)

name: willful_tax_collection_penalty_rate
kind: parameter
dtype: Rate
source: C.R.S. § 39-21-116.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: a penalty equal to one hundred fifty percent of the total amount
versions:
  - effective_from: '0001-01-01'
    formula: '1.5'

person_subject_to_tax_collection_dutiesCO 39 § 39-21-116.5 · derived

C.R.S. § 39-21-116.5(1)

name: person_subject_to_tax_collection_duties
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. § 39-21-116.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            officers ... and ... members ... required to collect, account for,
            and pay over
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            shall be deemed to be subject to this section if the corporation,
            partnership, or limited liability company is subject to filing
            returns or paying taxes
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            voluntarily or at the direction of their superiors assume the duties
            or responsibilities
versions:
  - effective_from: '0001-01-01'
    formula: >-
      person_is_officer_or_member_required_to_collect_account_for_and_pay_over_tax

      and organization_is_subject_to_filing_returns_or_paying_article_21_taxes

      and person_assumes_article_21_tax_compliance_duties

willful_tax_collection_penaltyCO 39 § 39-21-116.5 · derived

C.R.S. § 39-21-116.5(1)-(2)

name: willful_tax_collection_penalty
kind: derived
entity: Person
dtype: Money
unit: USD
period: Year
source: C.R.S. § 39-21-116.5(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            who willfully fail to collect, account for, or pay over such tax or
            who willfully attempt in any manner to evade or defeat any such tax
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            This section does not apply to the temporary sales tax deduction and
            retention allowed in section 39-26-105 (1.3).
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: >-
            one hundred fifty percent of the total amount of the tax not
            collected, accounted for, paid over, or otherwise evaded
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-21-116.5
          excerpt: This subsection (2) is repealed, effective December 31, 2026.
versions:
  - effective_from: '0001-01-01'
    formula: |-
      if person_subject_to_tax_collection_duties
      and (person_willfully_fails_to_collect_account_for_or_pay_over_tax
      or person_willfully_attempts_to_evade_or_defeat_tax_or_payment)
      and not temporary_sales_tax_retention_exception_applies:
        willful_tax_collection_penalty_rate
        * max(0, total_tax_not_collected_accounted_for_paid_over_or_evaded)
      else: 0

▸rulespec code

Shown source

statutes/39/39-21-116.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

willful_tax_collection_penalty_rate

Parameter

source: C.R.S. § 39-21-116.5(1)

- name: willful_tax_collection_penalty_rate
  kind: parameter
  dtype: Rate
  source: C.R.S. § 39-21-116.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: a penalty equal to one hundred fifty percent of the total amount
  versions:
    - effective_from: '0001-01-01'
      formula: '1.5'

person_subject_to_tax_collection_duties

Derived

source: C.R.S. § 39-21-116.5(1)

- name: person_subject_to_tax_collection_duties
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-21-116.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: officers ... and ... members ... required to collect, account for, and pay over
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: >-
              shall be deemed to be subject to this section if the corporation, partnership, or
              limited liability company is subject to filing returns or paying taxes
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: >-
              voluntarily or at the direction of their superiors assume the duties or
              responsibilities
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_is_officer_or_member_required_to_collect_account_for_and_pay_over_tax
        and organization_is_subject_to_filing_returns_or_paying_article_21_taxes
        and person_assumes_article_21_tax_compliance_duties

willful_tax_collection_penalty

Derived

source: C.R.S. § 39-21-116.5(1)-(2)

- name: willful_tax_collection_penalty
  kind: derived
  entity: Person
  dtype: Money
  unit: USD
  period: Year
  source: C.R.S. § 39-21-116.5(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: >-
              who willfully fail to collect, account for, or pay over such tax or who willfully
              attempt in any manner to evade or defeat any such tax
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: >-
              This section does not apply to the temporary sales tax deduction and retention allowed
              in section 39-26-105 (1.3).
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: >-
              one hundred fifty percent of the total amount of the tax not collected, accounted for,
              paid over, or otherwise evaded
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-21-116.5
            excerpt: This subsection (2) is repealed, effective December 31, 2026.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        if person_subject_to_tax_collection_duties
        and (person_willfully_fails_to_collect_account_for_or_pay_over_tax
        or person_willfully_attempts_to_evade_or_defeat_tax_or_payment)
        and not temporary_sales_tax_retention_exception_applies:
          willful_tax_collection_penalty_rate
          * max(0, total_tax_not_collected_accounted_for_paid_over_or_evaded)
        else: 0

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-21-116inferredCO › Statutes › Title 39 › § 39-21-116
CO 39 § 39-26-105 (1.3)inferredCO › Statutes › Title 39 › § 39-26-105 › (1.3)