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us-co/statute/39/39-26-105.5 — Remittance of sales taxes - electronic funds transfers · Axiom

Remittance of sales taxes - electronic funds transfers

2 rules

As specified in section 39-22-119.5, a vendor whose liability for state sales tax only for the previous calendar year was more than seventy-five thousand dollars shall use electronic funds transfers to remit all state and local sales taxes required to be remitted to the executive director of the department of revenue.

in view

Whole section

Encodings · 2

electronic_funds_transfer_liability_thresholdCO 39 § 39-26-105.5 · parameter

Colo. Rev. Stat. § 39-26-105.5

name: electronic_funds_transfer_liability_threshold
kind: parameter
dtype: Money
unit: USD
source: Colo. Rev. Stat. § 39-26-105.5
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.5
          excerpt: more than seventy-five thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: '75000'

vendor_must_use_electronic_funds_transfers_for_sales_tax_remittanceCO 39 § 39-26-105.5 · derived

Colo. Rev. Stat. § 39-26-105.5

name: vendor_must_use_electronic_funds_transfers_for_sales_tax_remittance
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-105.5
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.5
          excerpt: >-
            a vendor whose liability for state sales tax only for the previous
            calendar year was more than seventy-five thousand dollars shall use
            electronic funds transfers
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.5
          excerpt: more than seventy-five thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: >-
      vendor_liability_for_state_sales_tax_only_previous_calendar_year >
      electronic_funds_transfer_liability_threshold

▸rulespec code

Shown source

statutes/39/39-26-105.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

electronic_funds_transfer_liability_threshold

Parameter

source: Colo. Rev. Stat. § 39-26-105.5

- name: electronic_funds_transfer_liability_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: Colo. Rev. Stat. § 39-26-105.5
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.5
            excerpt: more than seventy-five thousand dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '75000'

vendor_must_use_electronic_funds_transfers_for_sales_tax_remittance

Derived

source: Colo. Rev. Stat. § 39-26-105.5

- name: vendor_must_use_electronic_funds_transfers_for_sales_tax_remittance
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-105.5
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.5
            excerpt: >-
              a vendor whose liability for state sales tax only for the previous calendar year was
              more than seventy-five thousand dollars shall use electronic funds transfers
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.5
            excerpt: more than seventy-five thousand dollars
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        vendor_liability_for_state_sales_tax_only_previous_calendar_year >
        electronic_funds_transfer_liability_threshold

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-22-119.5inferredCO › Statutes › Title 39 › § 39-22-119.5

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Remittance of sales taxes - electronic funds transfers

2 rules

Official source

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in view

Whole section

Encodings · 2

electronic_funds_transfer_liability_thresholdCO 39 § 39-26-105.5 · parameter

Colo. Rev. Stat. § 39-26-105.5

name: electronic_funds_transfer_liability_threshold
kind: parameter
dtype: Money
unit: USD
source: Colo. Rev. Stat. § 39-26-105.5
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.5
          excerpt: more than seventy-five thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: '75000'

vendor_must_use_electronic_funds_transfers_for_sales_tax_remittanceCO 39 § 39-26-105.5 · derived

Colo. Rev. Stat. § 39-26-105.5

name: vendor_must_use_electronic_funds_transfers_for_sales_tax_remittance
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-105.5
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.5
          excerpt: >-
            a vendor whose liability for state sales tax only for the previous
            calendar year was more than seventy-five thousand dollars shall use
            electronic funds transfers
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-105.5
          excerpt: more than seventy-five thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: >-
      vendor_liability_for_state_sales_tax_only_previous_calendar_year >
      electronic_funds_transfer_liability_threshold

▸rulespec code

Shown source

statutes/39/39-26-105.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

electronic_funds_transfer_liability_threshold

Parameter

source: Colo. Rev. Stat. § 39-26-105.5

- name: electronic_funds_transfer_liability_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: Colo. Rev. Stat. § 39-26-105.5
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.5
            excerpt: more than seventy-five thousand dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '75000'

vendor_must_use_electronic_funds_transfers_for_sales_tax_remittance

Derived

source: Colo. Rev. Stat. § 39-26-105.5

- name: vendor_must_use_electronic_funds_transfers_for_sales_tax_remittance
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-105.5
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.5
            excerpt: >-
              a vendor whose liability for state sales tax only for the previous calendar year was
              more than seventy-five thousand dollars shall use electronic funds transfers
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-105.5
            excerpt: more than seventy-five thousand dollars
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        vendor_liability_for_state_sales_tax_only_previous_calendar_year >
        electronic_funds_transfer_liability_threshold

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-22-119.5inferredCO › Statutes › Title 39 › § 39-22-119.5