Failure to make return

1 rule

Any person who willfully fails or refuses to make the return required in section 39-26-204, or who makes a false or fraudulent return, or who willfully fails to pay any tax owing by him, and any person who aids or abets another in an attempt to evade such tax, shall be punished as provided by section 39-21-118.

in view

Whole section

Encodings · 1

person_is_subject_to_statutory_tax_evasion_punishmentCO 39 § 39-26-206 · derived

C.R.S. 39-26-206

name: person_is_subject_to_statutory_tax_evasion_punishment
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-26-206
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-206
versions:
  - effective_from: '0001-01-01'
    formula: |-
      person_willfully_fails_or_refuses_required_return
      or person_makes_false_or_fraudulent_return
      or person_willfully_fails_to_pay_tax_owing
      or person_aids_or_abets_another_tax_evasion_attempt

▸rulespec code

Shown source

statutes/39/39-26-206.yaml

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Rules

person_is_subject_to_statutory_tax_evasion_punishment

Derived

source: C.R.S. 39-26-206

- name: person_is_subject_to_statutory_tax_evasion_punishment
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-206
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-206
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        person_willfully_fails_or_refuses_required_return
        or person_makes_false_or_fraudulent_return
        or person_willfully_fails_to_pay_tax_owing
        or person_aids_or_abets_another_tax_evasion_attempt

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-204inferredCO › Statutes › Title 39 › § 39-26-204
CO 39 § 39-21-118inferredCO › Statutes › Title 39 › § 39-21-118

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