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us-co/statute/39/39-24-111 — Penalties for nonpayment · Axiom

Penalties for nonpayment

3 rules

If it is determined by the board that the decedent died domiciled in this state, interest or penalties, if otherwise imposed by law for nonpayment of inheritance taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed ten percent per annum.

in view

Whole section

Encodings · 3

interest_and_penalty_maximum_annual_rateCO 39 § 39-24-111 · parameter

Colo. Rev. Stat. § 39-24-111

name: interest_and_penalty_maximum_annual_rate
kind: parameter
dtype: Rate
source: Colo. Rev. Stat. § 39-24-111
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-24-111
          excerpt: shall not exceed ten percent per annum
versions:
  - effective_from: '0001-01-01'
    formula: '0.10'

interest_and_penalty_rate_cap_appliesCO 39 § 39-24-111 · derived

Colo. Rev. Stat. § 39-24-111

name: interest_and_penalty_rate_cap_applies
kind: derived
entity: DecedentEstate
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-24-111
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-24-111
versions:
  - effective_from: '0001-01-01'
    formula: >-
      board_determines_decedent_died_domiciled_in_state

      and
      interest_or_penalty_is_otherwise_imposed_by_law_for_nonpayment_of_inheritance_taxes

      and
      interest_or_penalty_accrues_between_agreement_and_filing_of_board_domicile_determination

permitted_interest_or_penalty_annual_rateCO 39 § 39-24-111 · derived

Colo. Rev. Stat. § 39-24-111

name: permitted_interest_or_penalty_annual_rate
kind: derived
entity: DecedentEstate
dtype: Rate
period: Year
source: Colo. Rev. Stat. § 39-24-111
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-24-111
          excerpt: interest or penalties ... shall not exceed ten percent per annum
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if interest_and_penalty_rate_cap_applies:
      min(otherwise_imposed_annual_interest_or_penalty_rate,
      interest_and_penalty_maximum_annual_rate) else:
      otherwise_imposed_annual_interest_or_penalty_rate

▸rulespec code

Shown source

statutes/39/39-24-111.yaml

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View on GitHub

Rules

interest_and_penalty_maximum_annual_rate

Parameter

source: Colo. Rev. Stat. § 39-24-111

- name: interest_and_penalty_maximum_annual_rate
  kind: parameter
  dtype: Rate
  source: Colo. Rev. Stat. § 39-24-111
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-24-111
            excerpt: shall not exceed ten percent per annum
  versions:
    - effective_from: '0001-01-01'
      formula: '0.10'

interest_and_penalty_rate_cap_applies

Derived

source: Colo. Rev. Stat. § 39-24-111

- name: interest_and_penalty_rate_cap_applies
  kind: derived
  entity: DecedentEstate
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-24-111
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-24-111
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        board_determines_decedent_died_domiciled_in_state
        and interest_or_penalty_is_otherwise_imposed_by_law_for_nonpayment_of_inheritance_taxes
        and interest_or_penalty_accrues_between_agreement_and_filing_of_board_domicile_determination

permitted_interest_or_penalty_annual_rate

Derived

source: Colo. Rev. Stat. § 39-24-111

- name: permitted_interest_or_penalty_annual_rate
  kind: derived
  entity: DecedentEstate
  dtype: Rate
  period: Year
  source: Colo. Rev. Stat. § 39-24-111
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-24-111
            excerpt: interest or penalties ... shall not exceed ten percent per annum
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if interest_and_penalty_rate_cap_applies:
        min(otherwise_imposed_annual_interest_or_penalty_rate,
        interest_and_penalty_maximum_annual_rate) else:
        otherwise_imposed_annual_interest_or_penalty_rate

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Penalties for nonpayment

3 rules

Official source

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in view

Whole section

Encodings · 3

interest_and_penalty_maximum_annual_rateCO 39 § 39-24-111 · parameter

Colo. Rev. Stat. § 39-24-111

name: interest_and_penalty_maximum_annual_rate
kind: parameter
dtype: Rate
source: Colo. Rev. Stat. § 39-24-111
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-24-111
          excerpt: shall not exceed ten percent per annum
versions:
  - effective_from: '0001-01-01'
    formula: '0.10'

interest_and_penalty_rate_cap_appliesCO 39 § 39-24-111 · derived

Colo. Rev. Stat. § 39-24-111

name: interest_and_penalty_rate_cap_applies
kind: derived
entity: DecedentEstate
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-24-111
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-24-111
versions:
  - effective_from: '0001-01-01'
    formula: >-
      board_determines_decedent_died_domiciled_in_state

      and
      interest_or_penalty_is_otherwise_imposed_by_law_for_nonpayment_of_inheritance_taxes

      and
      interest_or_penalty_accrues_between_agreement_and_filing_of_board_domicile_determination

permitted_interest_or_penalty_annual_rateCO 39 § 39-24-111 · derived

Colo. Rev. Stat. § 39-24-111

name: permitted_interest_or_penalty_annual_rate
kind: derived
entity: DecedentEstate
dtype: Rate
period: Year
source: Colo. Rev. Stat. § 39-24-111
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-24-111
          excerpt: interest or penalties ... shall not exceed ten percent per annum
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if interest_and_penalty_rate_cap_applies:
      min(otherwise_imposed_annual_interest_or_penalty_rate,
      interest_and_penalty_maximum_annual_rate) else:
      otherwise_imposed_annual_interest_or_penalty_rate

▸rulespec code

Shown source

statutes/39/39-24-111.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

interest_and_penalty_maximum_annual_rate

Parameter

source: Colo. Rev. Stat. § 39-24-111

- name: interest_and_penalty_maximum_annual_rate
  kind: parameter
  dtype: Rate
  source: Colo. Rev. Stat. § 39-24-111
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-24-111
            excerpt: shall not exceed ten percent per annum
  versions:
    - effective_from: '0001-01-01'
      formula: '0.10'

interest_and_penalty_rate_cap_applies

Derived

source: Colo. Rev. Stat. § 39-24-111

- name: interest_and_penalty_rate_cap_applies
  kind: derived
  entity: DecedentEstate
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-24-111
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-24-111
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        board_determines_decedent_died_domiciled_in_state
        and interest_or_penalty_is_otherwise_imposed_by_law_for_nonpayment_of_inheritance_taxes
        and interest_or_penalty_accrues_between_agreement_and_filing_of_board_domicile_determination

permitted_interest_or_penalty_annual_rate

Derived

source: Colo. Rev. Stat. § 39-24-111

- name: permitted_interest_or_penalty_annual_rate
  kind: derived
  entity: DecedentEstate
  dtype: Rate
  period: Year
  source: Colo. Rev. Stat. § 39-24-111
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-24-111
            excerpt: interest or penalties ... shall not exceed ten percent per annum
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if interest_and_penalty_rate_cap_applies:
        min(otherwise_imposed_annual_interest_or_penalty_rate,
        interest_and_penalty_maximum_annual_rate) else:
        otherwise_imposed_annual_interest_or_penalty_rate