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us-co/statute/39/39-28-109 — Records - examination - returns · Axiom

Records - examination - returns

4 rules

Each wholesaler shall keep and preserve complete and accurate records of all cigarettes purchased and sold by him in accordance with the provisions of section 39-21-113. Any nonresident wholesaler, authorized pursuant to section 39-28-106, shall make available to the department, in the city and county of Denver, said records or, in the alternative, shall bear the cost of examination by an agent authorized by the executive director of the department of revenue at the place where such books, accounts, and records are kept. Such cost shall consist of a charge of twenty-five dollars per diem for the period required to make such examination, with a minimum charge of seventy-five dollars. The department may investigate and examine the stock of cigarettes upon any premises where the same are possessed, stored, or sold for the purpose of determining whether the provisions of this article have been complied with. The records which the wholesaler keeps shall be of such kind and in such form as the department prescribes. Each wholesaler shall make a return to the department each month containing, among other things, the total number of packages of cigarettes sold by him during the preceding month and the tax due thereon, which return shall be upon forms prescribed and furnished by the department and shall be filed by the tenth day of the month following the month reported.

in view

Whole section

Encodings · 4

record_examination_daily_chargeCO 39 § 39-28-109 · parameter

Colo. Rev. Stat. § 39-28-109

name: record_examination_daily_charge
kind: parameter
dtype: Money
unit: USD
source: Colo. Rev. Stat. § 39-28-109
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: a charge of twenty-five dollars per diem
versions:
  - effective_from: '0001-01-01'
    formula: '25'

record_examination_minimum_chargeCO 39 § 39-28-109 · parameter

Colo. Rev. Stat. § 39-28-109

name: record_examination_minimum_charge
kind: parameter
dtype: Money
unit: USD
source: Colo. Rev. Stat. § 39-28-109
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: a minimum charge of seventy-five dollars
versions:
  - effective_from: '0001-01-01'
    formula: '75'

wholesaler_recordkeeping_requirement_satisfiedCO 39 § 39-28-109 · derived

Colo. Rev. Stat. § 39-28-109

name: wholesaler_recordkeeping_requirement_satisfied
kind: derived
entity: CigaretteWholesaler
dtype: Judgment
period: Month
source: Colo. Rev. Stat. § 39-28-109
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: >-
            shall keep and preserve complete and accurate records of all
            cigarettes purchased and sold
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: in accordance with the provisions of section 39-21-113
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: of such kind and in such form as the department prescribes
versions:
  - effective_from: '0001-01-01'
    formula: |-
      keeps_complete_and_accurate_cigarette_purchase_and_sale_records
      and recordkeeping_complies_with_section_39_21_113
      and records_are_in_department_prescribed_kind_and_form

monthly_cigarette_tax_return_filing_requirement_satisfiedCO 39 § 39-28-109 · derived

Colo. Rev. Stat. § 39-28-109

name: monthly_cigarette_tax_return_filing_requirement_satisfied
kind: derived
entity: CigaretteWholesaler
dtype: Judgment
period: Month
source: Colo. Rev. Stat. § 39-28-109
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: Each wholesaler shall make a return to the department each month
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: >-
            the total number of packages of cigarettes sold by him during the
            preceding month and the tax due thereon
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: upon forms prescribed and furnished by the department
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: filed by the tenth day of the month following the month reported
versions:
  - effective_from: '0001-01-01'
    formula: |-
      monthly_return_made_to_department
      and return_states_total_packages_sold_during_preceding_month
      and return_states_tax_due_on_cigarettes_sold
      and return_uses_department_prescribed_and_furnished_form
      and return_filed_by_tenth_day_of_following_month

▸rulespec code

Shown source

statutes/39/39-28-109.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

record_examination_daily_charge

Parameter

source: Colo. Rev. Stat. § 39-28-109

- name: record_examination_daily_charge
  kind: parameter
  dtype: Money
  unit: USD
  source: Colo. Rev. Stat. § 39-28-109
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: a charge of twenty-five dollars per diem
  versions:
    - effective_from: '0001-01-01'
      formula: '25'

record_examination_minimum_charge

Parameter

source: Colo. Rev. Stat. § 39-28-109

- name: record_examination_minimum_charge
  kind: parameter
  dtype: Money
  unit: USD
  source: Colo. Rev. Stat. § 39-28-109
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: a minimum charge of seventy-five dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '75'

wholesaler_recordkeeping_requirement_satisfied

Derived

source: Colo. Rev. Stat. § 39-28-109

- name: wholesaler_recordkeeping_requirement_satisfied
  kind: derived
  entity: CigaretteWholesaler
  dtype: Judgment
  period: Month
  source: Colo. Rev. Stat. § 39-28-109
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: >-
              shall keep and preserve complete and accurate records of all cigarettes purchased and
              sold
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: in accordance with the provisions of section 39-21-113
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: of such kind and in such form as the department prescribes
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        keeps_complete_and_accurate_cigarette_purchase_and_sale_records
        and recordkeeping_complies_with_section_39_21_113
        and records_are_in_department_prescribed_kind_and_form

monthly_cigarette_tax_return_filing_requirement_satisfied

Derived

source: Colo. Rev. Stat. § 39-28-109

- name: monthly_cigarette_tax_return_filing_requirement_satisfied
  kind: derived
  entity: CigaretteWholesaler
  dtype: Judgment
  period: Month
  source: Colo. Rev. Stat. § 39-28-109
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: Each wholesaler shall make a return to the department each month
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: >-
              the total number of packages of cigarettes sold by him during the preceding month and
              the tax due thereon
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: upon forms prescribed and furnished by the department
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: filed by the tenth day of the month following the month reported
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        monthly_return_made_to_department
        and return_states_total_packages_sold_during_preceding_month
        and return_states_tax_due_on_cigarettes_sold
        and return_uses_department_prescribed_and_furnished_form
        and return_filed_by_tenth_day_of_following_month

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-21-113inferredCO › Statutes › Title 39 › § 39-21-113
CO 39 § 39-28-106inferredCO › Statutes › Title 39 › § 39-28-106

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Records - examination - returns

4 rules

Official source

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in view

Whole section

Encodings · 4

record_examination_daily_chargeCO 39 § 39-28-109 · parameter

Colo. Rev. Stat. § 39-28-109

name: record_examination_daily_charge
kind: parameter
dtype: Money
unit: USD
source: Colo. Rev. Stat. § 39-28-109
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: a charge of twenty-five dollars per diem
versions:
  - effective_from: '0001-01-01'
    formula: '25'

record_examination_minimum_chargeCO 39 § 39-28-109 · parameter

Colo. Rev. Stat. § 39-28-109

name: record_examination_minimum_charge
kind: parameter
dtype: Money
unit: USD
source: Colo. Rev. Stat. § 39-28-109
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: a minimum charge of seventy-five dollars
versions:
  - effective_from: '0001-01-01'
    formula: '75'

wholesaler_recordkeeping_requirement_satisfiedCO 39 § 39-28-109 · derived

Colo. Rev. Stat. § 39-28-109

name: wholesaler_recordkeeping_requirement_satisfied
kind: derived
entity: CigaretteWholesaler
dtype: Judgment
period: Month
source: Colo. Rev. Stat. § 39-28-109
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: >-
            shall keep and preserve complete and accurate records of all
            cigarettes purchased and sold
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: in accordance with the provisions of section 39-21-113
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: of such kind and in such form as the department prescribes
versions:
  - effective_from: '0001-01-01'
    formula: |-
      keeps_complete_and_accurate_cigarette_purchase_and_sale_records
      and recordkeeping_complies_with_section_39_21_113
      and records_are_in_department_prescribed_kind_and_form

monthly_cigarette_tax_return_filing_requirement_satisfiedCO 39 § 39-28-109 · derived

Colo. Rev. Stat. § 39-28-109

name: monthly_cigarette_tax_return_filing_requirement_satisfied
kind: derived
entity: CigaretteWholesaler
dtype: Judgment
period: Month
source: Colo. Rev. Stat. § 39-28-109
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: Each wholesaler shall make a return to the department each month
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: >-
            the total number of packages of cigarettes sold by him during the
            preceding month and the tax due thereon
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: upon forms prescribed and furnished by the department
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-28-109
          excerpt: filed by the tenth day of the month following the month reported
versions:
  - effective_from: '0001-01-01'
    formula: |-
      monthly_return_made_to_department
      and return_states_total_packages_sold_during_preceding_month
      and return_states_tax_due_on_cigarettes_sold
      and return_uses_department_prescribed_and_furnished_form
      and return_filed_by_tenth_day_of_following_month

▸rulespec code

Shown source

statutes/39/39-28-109.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

record_examination_daily_charge

Parameter

source: Colo. Rev. Stat. § 39-28-109

- name: record_examination_daily_charge
  kind: parameter
  dtype: Money
  unit: USD
  source: Colo. Rev. Stat. § 39-28-109
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: a charge of twenty-five dollars per diem
  versions:
    - effective_from: '0001-01-01'
      formula: '25'

record_examination_minimum_charge

Parameter

source: Colo. Rev. Stat. § 39-28-109

- name: record_examination_minimum_charge
  kind: parameter
  dtype: Money
  unit: USD
  source: Colo. Rev. Stat. § 39-28-109
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: a minimum charge of seventy-five dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '75'

wholesaler_recordkeeping_requirement_satisfied

Derived

source: Colo. Rev. Stat. § 39-28-109

- name: wholesaler_recordkeeping_requirement_satisfied
  kind: derived
  entity: CigaretteWholesaler
  dtype: Judgment
  period: Month
  source: Colo. Rev. Stat. § 39-28-109
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: >-
              shall keep and preserve complete and accurate records of all cigarettes purchased and
              sold
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: in accordance with the provisions of section 39-21-113
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: of such kind and in such form as the department prescribes
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        keeps_complete_and_accurate_cigarette_purchase_and_sale_records
        and recordkeeping_complies_with_section_39_21_113
        and records_are_in_department_prescribed_kind_and_form

monthly_cigarette_tax_return_filing_requirement_satisfied

Derived

source: Colo. Rev. Stat. § 39-28-109

- name: monthly_cigarette_tax_return_filing_requirement_satisfied
  kind: derived
  entity: CigaretteWholesaler
  dtype: Judgment
  period: Month
  source: Colo. Rev. Stat. § 39-28-109
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: Each wholesaler shall make a return to the department each month
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: >-
              the total number of packages of cigarettes sold by him during the preceding month and
              the tax due thereon
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: upon forms prescribed and furnished by the department
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-28-109
            excerpt: filed by the tenth day of the month following the month reported
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        monthly_return_made_to_department
        and return_states_total_packages_sold_during_preceding_month
        and return_states_tax_due_on_cigarettes_sold
        and return_uses_department_prescribed_and_furnished_form
        and return_filed_by_tenth_day_of_following_month

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-21-113inferredCO › Statutes › Title 39 › § 39-21-113
CO 39 § 39-28-106inferredCO › Statutes › Title 39 › § 39-28-106