Penalty interest on unpaid tax

1 rule

Any tax due and unpaid under this part 2 shall be a debt to the state, and shall draw interest at the rate imposed under section 39-21-110.5, in addition to the interest provided by section 39-21-109, from the time when due until paid. The executive director of the department of revenue may recover at law the amount of such tax and interest in a suit instituted by the attorney general in the name of the executive director of the department of revenue, and this remedy shall be in addition to all other remedies.

in view

Whole section

Encodings · 1

unpaid_tax_is_debt_to_stateCO 39 § 39-26-207 · derived

C.R.S. 39-26-207

name: unpaid_tax_is_debt_to_state
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: C.R.S. 39-26-207
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-207
          excerpt: >-
            Any tax due and unpaid under this part 2 shall be a debt to the
            state
versions:
  - effective_from: '0001-01-01'
    formula: tax_due_and_unpaid_under_part_2

▸rulespec code

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statutes/39/39-26-207.yaml

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Rules

unpaid_tax_is_debt_to_state

Derived

source: C.R.S. 39-26-207

- name: unpaid_tax_is_debt_to_state
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-207
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-207
            excerpt: Any tax due and unpaid under this part 2 shall be a debt to the state
  versions:
    - effective_from: '0001-01-01'
      formula: tax_due_and_unpaid_under_part_2

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-21-110.5inferredCO › Statutes › Title 39 › § 39-21-110.5
CO 39 § 39-21-109inferredCO › Statutes › Title 39 › § 39-21-109

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