loading…

us-co/statute/39/39-22-609 — Payment of tax - applicable when · Axiom

Payment of tax - applicable when

1 rule

(1) All taxes imposed under the provisions of this article shall be paid on the fifteenth day of the fourth month following the close of the taxable year; but the executive director may grant any taxpayer, upon application therefor, an extension of time for the payment of the tax, or any portion thereof, with interest to be charged on the unpaid balance at a rate imposed under section 39-21-110.5 for the period of such extension. No extension of time shall be authorized for payment of amounts of tax due upon deficiency assessments, or on amended or delinquent returns.

(2) Payment of the estimated income tax or any installment thereof shall be considered payment on account of the income taxes imposed by this article.

in view

Whole section

Encodings · 1

payment_extension_may_be_grantedCO 39 § 39-22-609 · derived

C.R.S. 39-22-609(1)

name: payment_extension_may_be_granted
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. 39-22-609(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-609
          excerpt: may grant any taxpayer, upon application therefor, an extension
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-22-609
          excerpt: >-
            No extension of time shall be authorized for payment of amounts of
            tax due upon deficiency assessments, or on amended or delinquent
            returns.
versions:
  - effective_from: '0001-01-01'
    formula: |-
      taxpayer_applied_for_payment_extension
      and not payment_concerns_deficiency_assessment
      and not payment_is_on_amended_return
      and not payment_is_on_delinquent_return

▸rulespec code

Shown source

statutes/39/39-22-609.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

payment_extension_may_be_granted

Derived

source: C.R.S. 39-22-609(1)

- name: payment_extension_may_be_granted
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. 39-22-609(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-609
            excerpt: may grant any taxpayer, upon application therefor, an extension
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-22-609
            excerpt: >-
              No extension of time shall be authorized for payment of amounts of tax due upon
              deficiency assessments, or on amended or delinquent returns.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        taxpayer_applied_for_payment_extension
        and not payment_concerns_deficiency_assessment
        and not payment_is_on_amended_return
        and not payment_is_on_delinquent_return

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-21-110.5inferredCO › Statutes › Title 39 › § 39-21-110.5