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us-co/statute/39/39-26-112 — Excess tax - remittance - repeal · Axiom

Excess tax - remittance - repeal

2 rules

(1) If any vendor, during any reporting period, collects as a tax an amount in excess of the tax imposed by section 39-26-106 (1), such vendor shall remit to the executive director of the department of revenue the full net amount of the tax imposed in this part 1 and also such excess. The retention by the retailer or vendor of any excess of tax collections over the said percentage of the total taxable sales of such retailer or vendor, or the intentional failure to remit punctually to the executive director the full amount required to be remitted by the provisions of this part 1 is declared to be unlawful and constitutes a misdemeanor.

(2) (a) The requirements and penalty in this section do not apply to a qualifying retailer retaining state sales tax as allowed in section 39-26-105 (1.3).

(b) This subsection (2) is repealed, effective December 31, 2026.

in view

Whole section

Encodings · 2

vendor_remittance_requirements_and_penalty_applyCO 39 § 39-26-112 · derived

C.R.S. 39-26-112(2)(a)-(b)

name: vendor_remittance_requirements_and_penalty_apply
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: C.R.S. 39-26-112(2)(a)-(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-26-112
          excerpt: >-
            The requirements and penalty in this section do not apply to a
            qualifying retailer retaining state sales tax
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-112
          excerpt: repealed, effective December 31, 2026
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not (subsection_2_remains_in_effect
      and qualifying_retailer_retains_state_sales_tax)

excess_tax_retention_or_late_remittance_is_unlawfulCO 39 § 39-26-112 · derived

C.R.S. 39-26-112(1)-(2)

name: excess_tax_retention_or_late_remittance_is_unlawful
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: C.R.S. 39-26-112(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-112
          excerpt: >-
            retention ... of any excess of tax collections ... or the
            intentional failure to remit punctually
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-112
          excerpt: is declared to be unlawful and constitutes a misdemeanor
versions:
  - effective_from: '0001-01-01'
    formula: |-
      vendor_remittance_requirements_and_penalty_apply
      and (vendor_retains_excess_tax_collections
      or vendor_intentionally_fails_to_remit_punctually)

▸rulespec code

Shown source

statutes/39/39-26-112.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

vendor_remittance_requirements_and_penalty_apply

Derived

source: C.R.S. 39-26-112(2)(a)-(b)

- name: vendor_remittance_requirements_and_penalty_apply
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-112(2)(a)-(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-26-112
            excerpt: >-
              The requirements and penalty in this section do not apply to a qualifying retailer
              retaining state sales tax
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-112
            excerpt: repealed, effective December 31, 2026
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not (subsection_2_remains_in_effect
        and qualifying_retailer_retains_state_sales_tax)

excess_tax_retention_or_late_remittance_is_unlawful

Derived

source: C.R.S. 39-26-112(1)-(2)

- name: excess_tax_retention_or_late_remittance_is_unlawful
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-112(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-112
            excerpt: >-
              retention ... of any excess of tax collections ... or the intentional failure to remit
              punctually
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-112
            excerpt: is declared to be unlawful and constitutes a misdemeanor
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        vendor_remittance_requirements_and_penalty_apply
        and (vendor_retains_excess_tax_collections
        or vendor_intentionally_fails_to_remit_punctually)

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-106 (1)inferredCO › Statutes › Title 39 › § 39-26-106 › (1)
CO 39 § 39-26-105 (1.3)inferredCO › Statutes › Title 39 › § 39-26-105 › (1.3)

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Excess tax - remittance - repeal

2 rules

Official source

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(2) (a) The requirements and penalty in this section do not apply to a qualifying retailer retaining state sales tax as allowed in section 39-26-105 (1.3).

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

in view

Whole section

Encodings · 2

vendor_remittance_requirements_and_penalty_applyCO 39 § 39-26-112 · derived

C.R.S. 39-26-112(2)(a)-(b)

name: vendor_remittance_requirements_and_penalty_apply
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: C.R.S. 39-26-112(2)(a)-(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-26-112
          excerpt: >-
            The requirements and penalty in this section do not apply to a
            qualifying retailer retaining state sales tax
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-112
          excerpt: repealed, effective December 31, 2026
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not (subsection_2_remains_in_effect
      and qualifying_retailer_retains_state_sales_tax)

excess_tax_retention_or_late_remittance_is_unlawfulCO 39 § 39-26-112 · derived

C.R.S. 39-26-112(1)-(2)

name: excess_tax_retention_or_late_remittance_is_unlawful
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: C.R.S. 39-26-112(1)-(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-112
          excerpt: >-
            retention ... of any excess of tax collections ... or the
            intentional failure to remit punctually
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-112
          excerpt: is declared to be unlawful and constitutes a misdemeanor
versions:
  - effective_from: '0001-01-01'
    formula: |-
      vendor_remittance_requirements_and_penalty_apply
      and (vendor_retains_excess_tax_collections
      or vendor_intentionally_fails_to_remit_punctually)

▸rulespec code

Shown source

statutes/39/39-26-112.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

vendor_remittance_requirements_and_penalty_apply

Derived

source: C.R.S. 39-26-112(2)(a)-(b)

- name: vendor_remittance_requirements_and_penalty_apply
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-112(2)(a)-(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-26-112
            excerpt: >-
              The requirements and penalty in this section do not apply to a qualifying retailer
              retaining state sales tax
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-112
            excerpt: repealed, effective December 31, 2026
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not (subsection_2_remains_in_effect
        and qualifying_retailer_retains_state_sales_tax)

excess_tax_retention_or_late_remittance_is_unlawful

Derived

source: C.R.S. 39-26-112(1)-(2)

- name: excess_tax_retention_or_late_remittance_is_unlawful
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-112(1)-(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-112
            excerpt: >-
              retention ... of any excess of tax collections ... or the intentional failure to remit
              punctually
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-112
            excerpt: is declared to be unlawful and constitutes a misdemeanor
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        vendor_remittance_requirements_and_penalty_apply
        and (vendor_retains_excess_tax_collections
        or vendor_intentionally_fails_to_remit_punctually)

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-106 (1)inferredCO › Statutes › Title 39 › § 39-26-106 › (1)
CO 39 § 39-26-105 (1.3)inferredCO › Statutes › Title 39 › § 39-26-105 › (1.3)