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us-co/statute/39/39-26-108 — Tax cannot be absorbed · Axiom

Tax cannot be absorbed

2 rules

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this part 1 will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or if added that it or any part thereof will be refunded. Any person violating any of the provisions of sections 39-26-105 to 39-26-113 commits a class 2 misdemeanor.

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Encodings · 2

retailer_tax_absorption_or_refund_representation_is_unlawfulCO 39 § 39-26-108 · derived

C.R.S. § 39-26-108

name: retailer_tax_absorption_or_refund_representation_is_unlawful
kind: derived
entity: Business
dtype: Judgment
period: Year
source: C.R.S. § 39-26-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-108
versions:
  - effective_from: '0001-01-01'
    formula: >-
      retailer_directly_or_indirectly_represents_tax_assumed_or_absorbed

      or
      retailer_directly_or_indirectly_represents_tax_not_added_to_selling_price

      or retailer_directly_or_indirectly_represents_added_tax_will_be_refunded

retailer_tax_absorption_or_refund_violation_commits_class_2_misdemeanorCO 39 § 39-26-108 · derived

C.R.S. § 39-26-108

name: retailer_tax_absorption_or_refund_violation_commits_class_2_misdemeanor
kind: derived
entity: Business
dtype: Judgment
period: Year
source: C.R.S. § 39-26-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-108
          excerpt: >-
            Any person violating any of the provisions of sections 39-26-105 to
            39-26-113 commits a class 2 misdemeanor.
versions:
  - effective_from: '0001-01-01'
    formula: >-
      retailer_directly_or_indirectly_represents_tax_assumed_or_absorbed

      or
      retailer_directly_or_indirectly_represents_tax_not_added_to_selling_price

      or retailer_directly_or_indirectly_represents_added_tax_will_be_refunded

▸rulespec code

Shown source

statutes/39/39-26-108.yaml

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View on GitHub

Rules

retailer_tax_absorption_or_refund_representation_is_unlawful

Derived

source: C.R.S. § 39-26-108

- name: retailer_tax_absorption_or_refund_representation_is_unlawful
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-26-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        retailer_directly_or_indirectly_represents_tax_assumed_or_absorbed
        or retailer_directly_or_indirectly_represents_tax_not_added_to_selling_price
        or retailer_directly_or_indirectly_represents_added_tax_will_be_refunded

retailer_tax_absorption_or_refund_violation_commits_class_2_misdemeanor

Derived

source: C.R.S. § 39-26-108

- name: retailer_tax_absorption_or_refund_violation_commits_class_2_misdemeanor
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-26-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-108
            excerpt: >-
              Any person violating any of the provisions of sections 39-26-105 to 39-26-113 commits
              a class 2 misdemeanor.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        retailer_directly_or_indirectly_represents_tax_assumed_or_absorbed
        or retailer_directly_or_indirectly_represents_tax_not_added_to_selling_price
        or retailer_directly_or_indirectly_represents_added_tax_will_be_refunded

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-26-105inferredCO › Statutes › Title 39 › § 39-26-105

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Tax cannot be absorbed

2 rules

Official source

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Whole section

Encodings · 2

retailer_tax_absorption_or_refund_representation_is_unlawfulCO 39 § 39-26-108 · derived

C.R.S. § 39-26-108

name: retailer_tax_absorption_or_refund_representation_is_unlawful
kind: derived
entity: Business
dtype: Judgment
period: Year
source: C.R.S. § 39-26-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-108
versions:
  - effective_from: '0001-01-01'
    formula: >-
      retailer_directly_or_indirectly_represents_tax_assumed_or_absorbed

      or
      retailer_directly_or_indirectly_represents_tax_not_added_to_selling_price

      or retailer_directly_or_indirectly_represents_added_tax_will_be_refunded

retailer_tax_absorption_or_refund_violation_commits_class_2_misdemeanorCO 39 § 39-26-108 · derived

C.R.S. § 39-26-108

name: retailer_tax_absorption_or_refund_violation_commits_class_2_misdemeanor
kind: derived
entity: Business
dtype: Judgment
period: Year
source: C.R.S. § 39-26-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-108
          excerpt: >-
            Any person violating any of the provisions of sections 39-26-105 to
            39-26-113 commits a class 2 misdemeanor.
versions:
  - effective_from: '0001-01-01'
    formula: >-
      retailer_directly_or_indirectly_represents_tax_assumed_or_absorbed

      or
      retailer_directly_or_indirectly_represents_tax_not_added_to_selling_price

      or retailer_directly_or_indirectly_represents_added_tax_will_be_refunded

▸rulespec code

Shown source

statutes/39/39-26-108.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

retailer_tax_absorption_or_refund_representation_is_unlawful

Derived

source: C.R.S. § 39-26-108

- name: retailer_tax_absorption_or_refund_representation_is_unlawful
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-26-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-108
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        retailer_directly_or_indirectly_represents_tax_assumed_or_absorbed
        or retailer_directly_or_indirectly_represents_tax_not_added_to_selling_price
        or retailer_directly_or_indirectly_represents_added_tax_will_be_refunded

retailer_tax_absorption_or_refund_violation_commits_class_2_misdemeanor

Derived

source: C.R.S. § 39-26-108

- name: retailer_tax_absorption_or_refund_violation_commits_class_2_misdemeanor
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-26-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-108
            excerpt: >-
              Any person violating any of the provisions of sections 39-26-105 to 39-26-113 commits
              a class 2 misdemeanor.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        retailer_directly_or_indirectly_represents_tax_assumed_or_absorbed
        or retailer_directly_or_indirectly_represents_tax_not_added_to_selling_price
        or retailer_directly_or_indirectly_represents_added_tax_will_be_refunded

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-26-105inferredCO › Statutes › Title 39 › § 39-26-105