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us-co/statute/39/39-28-105 — Use of metering machines · Axiom

Use of metering machines

5 rules

(1) The department, if it determines that it is practicable to stamp by imprint or impression on packages of cigarettes by means of a metering machine, may authorize any licensed wholesaler to use any metering machine approved by the department in lieu of requiring the wholesaler to affix stamps to such packages. Such metering machines shall be sealed by the department and shall be used in accordance with rules and regulations prescribed by it. Any wholesaler authorized to use a metering machine shall file with the department evidence of a savings account, deposit, or certificate of deposit meeting the requirements of section 11-35-101, C.R.S., or a bond issued by a surety company authorized to do business in this state in the amount of one thousand dollars, conditioned upon the payment of the tax upon cigarettes so imprinted.

(2) (a) The department may cause each metering machine approved by it to be read and inspected at least once each month. The department shall set the machine to the number of units requested by the wholesaler and shall determine as of the time of setting the amount of tax due from the wholesaler using such machine, after allowing the discount provided in section 39-28-104. The tax for each unit placed on the machine at the time of setting, less any discount that is not otherwise prohibited by paragraph (b) of this subsection (2) to cover the licensed wholesaler's expense in the collection and remittance of such tax, shall be due and payable to the department on or before the tenth day of the month following the month in which the meter is set. If any licensed wholesaler is delinquent in remitting such payment, other than in unusual circumstances shown to the satisfaction of the executive director, the licensed wholesaler shall not be allowed to retain any amounts to cover his or her expense in collecting and remitting said tax, and, in addition, the penalty imposed under section 39-28-108 (2) shall apply.

(b) The tax imposed pursuant to section 39-28-103.5 and section 21 of article X of the state constitution shall not be subject to the discount provided for in paragraph (a) of this subsection (2).

in view

Whole section

Encodings · 5

metering_machine_surety_bond_amountCO 39 § 39-28-105 · parameter

39-28-105(1)

name: metering_machine_surety_bond_amount
kind: parameter
dtype: Money
unit: USD
period: Month
source: 39-28-105(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            a bond issued by a surety company authorized to do business in this
            state in the amount of one thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: '1000'

metering_machine_tax_payment_due_dayCO 39 § 39-28-105 · parameter

39-28-105(2)(a)

name: metering_machine_tax_payment_due_day
kind: parameter
dtype: Integer
period: Month
source: 39-28-105(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            on or before the tenth day of the month following the month in which
            the meter is set
versions:
  - effective_from: '0001-01-01'
    formula: '10'

required_surety_bond_amount_for_metering_machine_useCO 39 § 39-28-105 · derived

39-28-105(1)

name: required_surety_bond_amount_for_metering_machine_use
kind: derived
entity: Wholesaler
dtype: Money
unit: USD
period: Month
source: 39-28-105(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            Any wholesaler authorized to use a metering machine shall file with
            the department
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            or a bond issued by a surety company authorized to do business in
            this state in the amount of one thousand dollars
      - path: versions[0].formula
        kind: import
        import:
          target: us-co:statutes/39/39-28-105#metering_machine_surety_bond_amount
          output: metering_machine_surety_bond_amount
          hash: sha256:local
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if wholesaler_files_surety_bond_for_authorized_metering_machine_use:
      metering_machine_surety_bond_amount else: 0

delinquent_wholesaler_is_disallowed_collection_expense_discountCO 39 § 39-28-105 · derived

39-28-105(2)(a)

name: delinquent_wholesaler_is_disallowed_collection_expense_discount
kind: derived
entity: Wholesaler
dtype: Judgment
period: Month
source: 39-28-105(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: If any licensed wholesaler is delinquent in remitting such payment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            other than in unusual circumstances shown to the satisfaction of the
            executive director
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            shall not be allowed to retain any amounts to cover his or her
            expense in collecting and remitting said tax
versions:
  - effective_from: '0001-01-01'
    formula: |-
      wholesaler_is_delinquent_in_remitting_metering_machine_tax_payment
      and not unusual_circumstances_satisfy_executive_director

metering_machine_tax_delinquency_penalty_appliesCO 39 § 39-28-105 · derived

39-28-105(2)(a)

name: metering_machine_tax_delinquency_penalty_applies
kind: derived
entity: Wholesaler
dtype: Judgment
period: Month
source: 39-28-105(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: If any licensed wholesaler is delinquent in remitting such payment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            other than in unusual circumstances shown to the satisfaction of the
            executive director
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: the penalty imposed under section 39-28-108 (2) shall apply
versions:
  - effective_from: '0001-01-01'
    formula: |-
      wholesaler_is_delinquent_in_remitting_metering_machine_tax_payment
      and not unusual_circumstances_satisfy_executive_director

▸rulespec code

Shown source

statutes/39/39-28-105.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

metering_machine_surety_bond_amount

Parameter

source: 39-28-105(1)

- name: metering_machine_surety_bond_amount
  kind: parameter
  dtype: Money
  unit: USD
  period: Month
  source: 39-28-105(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: >-
              a bond issued by a surety company authorized to do business in this state in the
              amount of one thousand dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '1000'

metering_machine_tax_payment_due_day

Parameter

source: 39-28-105(2)(a)

- name: metering_machine_tax_payment_due_day
  kind: parameter
  dtype: Integer
  period: Month
  source: 39-28-105(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: on or before the tenth day of the month following the month in which the meter is set
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

required_surety_bond_amount_for_metering_machine_use

Derived

source: 39-28-105(1)

- name: required_surety_bond_amount_for_metering_machine_use
  kind: derived
  entity: Wholesaler
  dtype: Money
  unit: USD
  period: Month
  source: 39-28-105(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: Any wholesaler authorized to use a metering machine shall file with the department
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: >-
              or a bond issued by a surety company authorized to do business in this state in the
              amount of one thousand dollars
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-28-105#metering_machine_surety_bond_amount
            output: metering_machine_surety_bond_amount
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wholesaler_files_surety_bond_for_authorized_metering_machine_use:
        metering_machine_surety_bond_amount else: 0

delinquent_wholesaler_is_disallowed_collection_expense_discount

Derived

source: 39-28-105(2)(a)

- name: delinquent_wholesaler_is_disallowed_collection_expense_discount
  kind: derived
  entity: Wholesaler
  dtype: Judgment
  period: Month
  source: 39-28-105(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: If any licensed wholesaler is delinquent in remitting such payment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: >-
              other than in unusual circumstances shown to the satisfaction of the executive
              director
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: >-
              shall not be allowed to retain any amounts to cover his or her expense in collecting
              and remitting said tax
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        wholesaler_is_delinquent_in_remitting_metering_machine_tax_payment
        and not unusual_circumstances_satisfy_executive_director

metering_machine_tax_delinquency_penalty_applies

Derived

source: 39-28-105(2)(a)

- name: metering_machine_tax_delinquency_penalty_applies
  kind: derived
  entity: Wholesaler
  dtype: Judgment
  period: Month
  source: 39-28-105(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: If any licensed wholesaler is delinquent in remitting such payment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: >-
              other than in unusual circumstances shown to the satisfaction of the executive
              director
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: the penalty imposed under section 39-28-108 (2) shall apply
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        wholesaler_is_delinquent_in_remitting_metering_machine_tax_payment
        and not unusual_circumstances_satisfy_executive_director

▸citations (5)

References

This rule cites 5 other rules.

CO 39 § 11-35-101inferredCO › Statutes › Title 39 › § 11-35-101
CO 39 § 39-28-104inferredCO › Statutes › Title 39 › § 39-28-104
CO 39 § 39-28-108 (2)inferredCO › Statutes › Title 39 › § 39-28-108 › (2)
CO 39 § 39-28-103.5inferredCO › Statutes › Title 39 › § 39-28-103.5
CO 39 § 21inferredCO › Statutes › Title 39 › § 21

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Use of metering machines

5 rules

Official source

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(b) The tax imposed pursuant to section 39-28-103.5 and section 21 of article X of the state constitution shall not be subject to the discount provided for in paragraph (a) of this subsection (2).

in view

Whole section

Encodings · 5

metering_machine_surety_bond_amountCO 39 § 39-28-105 · parameter

39-28-105(1)

name: metering_machine_surety_bond_amount
kind: parameter
dtype: Money
unit: USD
period: Month
source: 39-28-105(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            a bond issued by a surety company authorized to do business in this
            state in the amount of one thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: '1000'

metering_machine_tax_payment_due_dayCO 39 § 39-28-105 · parameter

39-28-105(2)(a)

name: metering_machine_tax_payment_due_day
kind: parameter
dtype: Integer
period: Month
source: 39-28-105(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            on or before the tenth day of the month following the month in which
            the meter is set
versions:
  - effective_from: '0001-01-01'
    formula: '10'

required_surety_bond_amount_for_metering_machine_useCO 39 § 39-28-105 · derived

39-28-105(1)

name: required_surety_bond_amount_for_metering_machine_use
kind: derived
entity: Wholesaler
dtype: Money
unit: USD
period: Month
source: 39-28-105(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            Any wholesaler authorized to use a metering machine shall file with
            the department
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            or a bond issued by a surety company authorized to do business in
            this state in the amount of one thousand dollars
      - path: versions[0].formula
        kind: import
        import:
          target: us-co:statutes/39/39-28-105#metering_machine_surety_bond_amount
          output: metering_machine_surety_bond_amount
          hash: sha256:local
versions:
  - effective_from: '0001-01-01'
    formula: >-
      if wholesaler_files_surety_bond_for_authorized_metering_machine_use:
      metering_machine_surety_bond_amount else: 0

delinquent_wholesaler_is_disallowed_collection_expense_discountCO 39 § 39-28-105 · derived

39-28-105(2)(a)

name: delinquent_wholesaler_is_disallowed_collection_expense_discount
kind: derived
entity: Wholesaler
dtype: Judgment
period: Month
source: 39-28-105(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: If any licensed wholesaler is delinquent in remitting such payment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            other than in unusual circumstances shown to the satisfaction of the
            executive director
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            shall not be allowed to retain any amounts to cover his or her
            expense in collecting and remitting said tax
versions:
  - effective_from: '0001-01-01'
    formula: |-
      wholesaler_is_delinquent_in_remitting_metering_machine_tax_payment
      and not unusual_circumstances_satisfy_executive_director

metering_machine_tax_delinquency_penalty_appliesCO 39 § 39-28-105 · derived

39-28-105(2)(a)

name: metering_machine_tax_delinquency_penalty_applies
kind: derived
entity: Wholesaler
dtype: Judgment
period: Month
source: 39-28-105(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: If any licensed wholesaler is delinquent in remitting such payment
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: >-
            other than in unusual circumstances shown to the satisfaction of the
            executive director
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-28-105
          excerpt: the penalty imposed under section 39-28-108 (2) shall apply
versions:
  - effective_from: '0001-01-01'
    formula: |-
      wholesaler_is_delinquent_in_remitting_metering_machine_tax_payment
      and not unusual_circumstances_satisfy_executive_director

▸rulespec code

Shown source

statutes/39/39-28-105.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

metering_machine_surety_bond_amount

Parameter

source: 39-28-105(1)

- name: metering_machine_surety_bond_amount
  kind: parameter
  dtype: Money
  unit: USD
  period: Month
  source: 39-28-105(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: >-
              a bond issued by a surety company authorized to do business in this state in the
              amount of one thousand dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '1000'

metering_machine_tax_payment_due_day

Parameter

source: 39-28-105(2)(a)

- name: metering_machine_tax_payment_due_day
  kind: parameter
  dtype: Integer
  period: Month
  source: 39-28-105(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: on or before the tenth day of the month following the month in which the meter is set
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

required_surety_bond_amount_for_metering_machine_use

Derived

source: 39-28-105(1)

- name: required_surety_bond_amount_for_metering_machine_use
  kind: derived
  entity: Wholesaler
  dtype: Money
  unit: USD
  period: Month
  source: 39-28-105(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: Any wholesaler authorized to use a metering machine shall file with the department
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: >-
              or a bond issued by a surety company authorized to do business in this state in the
              amount of one thousand dollars
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-28-105#metering_machine_surety_bond_amount
            output: metering_machine_surety_bond_amount
            hash: sha256:local
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        if wholesaler_files_surety_bond_for_authorized_metering_machine_use:
        metering_machine_surety_bond_amount else: 0

delinquent_wholesaler_is_disallowed_collection_expense_discount

Derived

source: 39-28-105(2)(a)

- name: delinquent_wholesaler_is_disallowed_collection_expense_discount
  kind: derived
  entity: Wholesaler
  dtype: Judgment
  period: Month
  source: 39-28-105(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: If any licensed wholesaler is delinquent in remitting such payment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: >-
              other than in unusual circumstances shown to the satisfaction of the executive
              director
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: >-
              shall not be allowed to retain any amounts to cover his or her expense in collecting
              and remitting said tax
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        wholesaler_is_delinquent_in_remitting_metering_machine_tax_payment
        and not unusual_circumstances_satisfy_executive_director

metering_machine_tax_delinquency_penalty_applies

Derived

source: 39-28-105(2)(a)

- name: metering_machine_tax_delinquency_penalty_applies
  kind: derived
  entity: Wholesaler
  dtype: Judgment
  period: Month
  source: 39-28-105(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: If any licensed wholesaler is delinquent in remitting such payment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: >-
              other than in unusual circumstances shown to the satisfaction of the executive
              director
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-28-105
            excerpt: the penalty imposed under section 39-28-108 (2) shall apply
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        wholesaler_is_delinquent_in_remitting_metering_machine_tax_payment
        and not unusual_circumstances_satisfy_executive_director

▸citations (5)

References

This rule cites 5 other rules.

CO 39 § 11-35-101inferredCO › Statutes › Title 39 › § 11-35-101
CO 39 § 39-28-104inferredCO › Statutes › Title 39 › § 39-28-104
CO 39 § 39-28-108 (2)inferredCO › Statutes › Title 39 › § 39-28-108 › (2)
CO 39 § 39-28-103.5inferredCO › Statutes › Title 39 › § 39-28-103.5
CO 39 § 21inferredCO › Statutes › Title 39 › § 21