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us-co/statute/39/39-29-104 — Tax on severance of molybdenum ore · Axiom

Tax on severance of molybdenum ore

7 rules

(1) In addition to any other tax, there shall be levied, collected, and paid for each calendar quarter a tax upon the severance of all molybdenum ore in this state. Such tax shall be levied against every person engaged in the severance of molybdenum ore. The rate of the tax for each calendar quarter shall be five cents per ton of molybdenum ore. On and after July 1, 1999, no tax provided for in this section shall be imposed on the first six hundred twenty-five thousand tons of molybdenum ore produced each quarter of the taxable year.

(2) Such actual severance shall be reported on quarterly declaration forms prescribed by the executive director. Such forms shall be filed with and the tax owed shall be paid to the department of revenue on or before the fifteenth day following the end of each such quarter.

in view

Whole section

Encodings · 7

molybdenum_severance_tax_per_tonCO 39 § 39-29-104 · parameter

C.R.S. § 39-29-104(1)

name: molybdenum_severance_tax_per_ton
kind: parameter
dtype: Money
unit: USD
source: C.R.S. § 39-29-104(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: five cents per ton of molybdenum ore
versions:
  - effective_from: '0001-01-01'
    formula: '0.05'

quarterly_molybdenum_ore_exemption_tonsCO 39 § 39-29-104 · parameter

C.R.S. § 39-29-104(1)

name: quarterly_molybdenum_ore_exemption_tons
kind: parameter
dtype: Decimal
source: C.R.S. § 39-29-104(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: On and after July 1, 1999
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            the first six hundred twenty-five thousand tons of molybdenum ore
            produced each quarter
versions:
  - effective_from: '1999-07-01'
    formula: '625000'

quarterly_filing_and_payment_deadline_days_after_quarterCO 39 § 39-29-104 · parameter

C.R.S. § 39-29-104(2)

name: quarterly_filing_and_payment_deadline_days_after_quarter
kind: parameter
dtype: Integer
source: C.R.S. § 39-29-104(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            on or before the fifteenth day following the end of each such
            quarter
versions:
  - effective_from: '0001-01-01'
    formula: '15'

quarterly_taxable_molybdenum_ore_tonsCO 39 § 39-29-104 · derived

C.R.S. § 39-29-104(1)

name: quarterly_taxable_molybdenum_ore_tons
kind: derived
entity: Person
dtype: Decimal
source: C.R.S. § 39-29-104(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            no tax provided for in this section shall be imposed on the first
            six hundred twenty-five thousand tons
versions:
  - effective_from: '1999-07-01'
    formula: >-
      max(0, molybdenum_ore_tons_produced_in_calendar_quarter -
      quarterly_molybdenum_ore_exemption_tons)

quarterly_molybdenum_severance_taxCO 39 § 39-29-104 · derived

C.R.S. § 39-29-104(1)

name: quarterly_molybdenum_severance_tax
kind: derived
entity: Person
dtype: Money
unit: USD
source: C.R.S. § 39-29-104(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            levied against every person engaged in the severance of molybdenum
            ore
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: five cents per ton of molybdenum ore
versions:
  - effective_from: '1999-07-01'
    formula: >-
      if person_engaged_in_severance_of_molybdenum_ore:
      molybdenum_severance_tax_per_ton * quarterly_taxable_molybdenum_ore_tons
      else: 0

quarterly_severance_report_filed_timelyCO 39 § 39-29-104 · derived

C.R.S. § 39-29-104(2)

name: quarterly_severance_report_filed_timely
kind: derived
entity: Person
dtype: Judgment
source: C.R.S. § 39-29-104(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            Such actual severance shall be reported on quarterly declaration
            forms prescribed by the executive director.
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            filed with ... the department of revenue on or before the fifteenth
            day following the end of each such quarter
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not person_engaged_in_severance_of_molybdenum_ore
      or (
        actual_severance_reported_on_prescribed_quarterly_declaration_form
        and days_after_quarter_end_when_declaration_filed <= quarterly_filing_and_payment_deadline_days_after_quarter
      )

quarterly_severance_tax_paid_timelyCO 39 § 39-29-104 · derived

C.R.S. § 39-29-104(2)

name: quarterly_severance_tax_paid_timely
kind: derived
entity: Person
dtype: Judgment
source: C.R.S. § 39-29-104(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: the tax owed shall be paid to the department of revenue
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            on or before the fifteenth day following the end of each such
            quarter
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not person_engaged_in_severance_of_molybdenum_ore
      or (
        quarterly_molybdenum_severance_tax_owed_paid_to_department_of_revenue
        and days_after_quarter_end_when_tax_paid <= quarterly_filing_and_payment_deadline_days_after_quarter
      )

▸rulespec code

Shown source

statutes/39/39-29-104.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

molybdenum_severance_tax_per_ton

Parameter

source: C.R.S. § 39-29-104(1)

- name: molybdenum_severance_tax_per_ton
  kind: parameter
  dtype: Money
  unit: USD
  source: C.R.S. § 39-29-104(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: five cents per ton of molybdenum ore
  versions:
    - effective_from: '0001-01-01'
      formula: '0.05'

quarterly_molybdenum_ore_exemption_tons

Parameter

source: C.R.S. § 39-29-104(1)

- name: quarterly_molybdenum_ore_exemption_tons
  kind: parameter
  dtype: Decimal
  source: C.R.S. § 39-29-104(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: On and after July 1, 1999
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: >-
              the first six hundred twenty-five thousand tons of molybdenum ore produced each
              quarter
  versions:
    - effective_from: '1999-07-01'
      formula: '625000'

quarterly_filing_and_payment_deadline_days_after_quarter

Parameter

source: C.R.S. § 39-29-104(2)

- name: quarterly_filing_and_payment_deadline_days_after_quarter
  kind: parameter
  dtype: Integer
  source: C.R.S. § 39-29-104(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: on or before the fifteenth day following the end of each such quarter
  versions:
    - effective_from: '0001-01-01'
      formula: '15'

quarterly_taxable_molybdenum_ore_tons

Derived

source: C.R.S. § 39-29-104(1)

- name: quarterly_taxable_molybdenum_ore_tons
  kind: derived
  entity: Person
  dtype: Decimal
  source: C.R.S. § 39-29-104(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: >-
              no tax provided for in this section shall be imposed on the first six hundred
              twenty-five thousand tons
  versions:
    - effective_from: '1999-07-01'
      formula: >-
        max(0, molybdenum_ore_tons_produced_in_calendar_quarter -
        quarterly_molybdenum_ore_exemption_tons)

quarterly_molybdenum_severance_tax

Derived

source: C.R.S. § 39-29-104(1)

- name: quarterly_molybdenum_severance_tax
  kind: derived
  entity: Person
  dtype: Money
  unit: USD
  source: C.R.S. § 39-29-104(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: levied against every person engaged in the severance of molybdenum ore
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: five cents per ton of molybdenum ore
  versions:
    - effective_from: '1999-07-01'
      formula: >-
        if person_engaged_in_severance_of_molybdenum_ore: molybdenum_severance_tax_per_ton *
        quarterly_taxable_molybdenum_ore_tons else: 0

quarterly_severance_report_filed_timely

Derived

source: C.R.S. § 39-29-104(2)

- name: quarterly_severance_report_filed_timely
  kind: derived
  entity: Person
  dtype: Judgment
  source: C.R.S. § 39-29-104(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: >-
              Such actual severance shall be reported on quarterly declaration forms prescribed by
              the executive director.
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: >-
              filed with ... the department of revenue on or before the fifteenth day following the
              end of each such quarter
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not person_engaged_in_severance_of_molybdenum_ore
        or (
          actual_severance_reported_on_prescribed_quarterly_declaration_form
          and days_after_quarter_end_when_declaration_filed <= quarterly_filing_and_payment_deadline_days_after_quarter
        )

quarterly_severance_tax_paid_timely

Derived

source: C.R.S. § 39-29-104(2)

- name: quarterly_severance_tax_paid_timely
  kind: derived
  entity: Person
  dtype: Judgment
  source: C.R.S. § 39-29-104(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: the tax owed shall be paid to the department of revenue
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: on or before the fifteenth day following the end of each such quarter
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not person_engaged_in_severance_of_molybdenum_ore
        or (
          quarterly_molybdenum_severance_tax_owed_paid_to_department_of_revenue
          and days_after_quarter_end_when_tax_paid <= quarterly_filing_and_payment_deadline_days_after_quarter
        )

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Tax on severance of molybdenum ore

7 rules

Official source

graph ↗build calculator ↗

in view

Whole section

Encodings · 7

molybdenum_severance_tax_per_tonCO 39 § 39-29-104 · parameter

C.R.S. § 39-29-104(1)

name: molybdenum_severance_tax_per_ton
kind: parameter
dtype: Money
unit: USD
source: C.R.S. § 39-29-104(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: five cents per ton of molybdenum ore
versions:
  - effective_from: '0001-01-01'
    formula: '0.05'

quarterly_molybdenum_ore_exemption_tonsCO 39 § 39-29-104 · parameter

C.R.S. § 39-29-104(1)

name: quarterly_molybdenum_ore_exemption_tons
kind: parameter
dtype: Decimal
source: C.R.S. § 39-29-104(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: On and after July 1, 1999
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            the first six hundred twenty-five thousand tons of molybdenum ore
            produced each quarter
versions:
  - effective_from: '1999-07-01'
    formula: '625000'

quarterly_filing_and_payment_deadline_days_after_quarterCO 39 § 39-29-104 · parameter

C.R.S. § 39-29-104(2)

name: quarterly_filing_and_payment_deadline_days_after_quarter
kind: parameter
dtype: Integer
source: C.R.S. § 39-29-104(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            on or before the fifteenth day following the end of each such
            quarter
versions:
  - effective_from: '0001-01-01'
    formula: '15'

quarterly_taxable_molybdenum_ore_tonsCO 39 § 39-29-104 · derived

C.R.S. § 39-29-104(1)

name: quarterly_taxable_molybdenum_ore_tons
kind: derived
entity: Person
dtype: Decimal
source: C.R.S. § 39-29-104(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            no tax provided for in this section shall be imposed on the first
            six hundred twenty-five thousand tons
versions:
  - effective_from: '1999-07-01'
    formula: >-
      max(0, molybdenum_ore_tons_produced_in_calendar_quarter -
      quarterly_molybdenum_ore_exemption_tons)

quarterly_molybdenum_severance_taxCO 39 § 39-29-104 · derived

C.R.S. § 39-29-104(1)

name: quarterly_molybdenum_severance_tax
kind: derived
entity: Person
dtype: Money
unit: USD
source: C.R.S. § 39-29-104(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            levied against every person engaged in the severance of molybdenum
            ore
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: five cents per ton of molybdenum ore
versions:
  - effective_from: '1999-07-01'
    formula: >-
      if person_engaged_in_severance_of_molybdenum_ore:
      molybdenum_severance_tax_per_ton * quarterly_taxable_molybdenum_ore_tons
      else: 0

quarterly_severance_report_filed_timelyCO 39 § 39-29-104 · derived

C.R.S. § 39-29-104(2)

name: quarterly_severance_report_filed_timely
kind: derived
entity: Person
dtype: Judgment
source: C.R.S. § 39-29-104(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            Such actual severance shall be reported on quarterly declaration
            forms prescribed by the executive director.
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            filed with ... the department of revenue on or before the fifteenth
            day following the end of each such quarter
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not person_engaged_in_severance_of_molybdenum_ore
      or (
        actual_severance_reported_on_prescribed_quarterly_declaration_form
        and days_after_quarter_end_when_declaration_filed <= quarterly_filing_and_payment_deadline_days_after_quarter
      )

quarterly_severance_tax_paid_timelyCO 39 § 39-29-104 · derived

C.R.S. § 39-29-104(2)

name: quarterly_severance_tax_paid_timely
kind: derived
entity: Person
dtype: Judgment
source: C.R.S. § 39-29-104(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: the tax owed shall be paid to the department of revenue
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-co/statute/39/39-29-104
          excerpt: >-
            on or before the fifteenth day following the end of each such
            quarter
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not person_engaged_in_severance_of_molybdenum_ore
      or (
        quarterly_molybdenum_severance_tax_owed_paid_to_department_of_revenue
        and days_after_quarter_end_when_tax_paid <= quarterly_filing_and_payment_deadline_days_after_quarter
      )

▸rulespec code

Shown source

statutes/39/39-29-104.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

molybdenum_severance_tax_per_ton

Parameter

source: C.R.S. § 39-29-104(1)

- name: molybdenum_severance_tax_per_ton
  kind: parameter
  dtype: Money
  unit: USD
  source: C.R.S. § 39-29-104(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: five cents per ton of molybdenum ore
  versions:
    - effective_from: '0001-01-01'
      formula: '0.05'

quarterly_molybdenum_ore_exemption_tons

Parameter

source: C.R.S. § 39-29-104(1)

- name: quarterly_molybdenum_ore_exemption_tons
  kind: parameter
  dtype: Decimal
  source: C.R.S. § 39-29-104(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: On and after July 1, 1999
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: >-
              the first six hundred twenty-five thousand tons of molybdenum ore produced each
              quarter
  versions:
    - effective_from: '1999-07-01'
      formula: '625000'

quarterly_filing_and_payment_deadline_days_after_quarter

Parameter

source: C.R.S. § 39-29-104(2)

- name: quarterly_filing_and_payment_deadline_days_after_quarter
  kind: parameter
  dtype: Integer
  source: C.R.S. § 39-29-104(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: on or before the fifteenth day following the end of each such quarter
  versions:
    - effective_from: '0001-01-01'
      formula: '15'

quarterly_taxable_molybdenum_ore_tons

Derived

source: C.R.S. § 39-29-104(1)

- name: quarterly_taxable_molybdenum_ore_tons
  kind: derived
  entity: Person
  dtype: Decimal
  source: C.R.S. § 39-29-104(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: >-
              no tax provided for in this section shall be imposed on the first six hundred
              twenty-five thousand tons
  versions:
    - effective_from: '1999-07-01'
      formula: >-
        max(0, molybdenum_ore_tons_produced_in_calendar_quarter -
        quarterly_molybdenum_ore_exemption_tons)

quarterly_molybdenum_severance_tax

Derived

source: C.R.S. § 39-29-104(1)

- name: quarterly_molybdenum_severance_tax
  kind: derived
  entity: Person
  dtype: Money
  unit: USD
  source: C.R.S. § 39-29-104(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: levied against every person engaged in the severance of molybdenum ore
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: five cents per ton of molybdenum ore
  versions:
    - effective_from: '1999-07-01'
      formula: >-
        if person_engaged_in_severance_of_molybdenum_ore: molybdenum_severance_tax_per_ton *
        quarterly_taxable_molybdenum_ore_tons else: 0

quarterly_severance_report_filed_timely

Derived

source: C.R.S. § 39-29-104(2)

- name: quarterly_severance_report_filed_timely
  kind: derived
  entity: Person
  dtype: Judgment
  source: C.R.S. § 39-29-104(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: >-
              Such actual severance shall be reported on quarterly declaration forms prescribed by
              the executive director.
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: >-
              filed with ... the department of revenue on or before the fifteenth day following the
              end of each such quarter
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not person_engaged_in_severance_of_molybdenum_ore
        or (
          actual_severance_reported_on_prescribed_quarterly_declaration_form
          and days_after_quarter_end_when_declaration_filed <= quarterly_filing_and_payment_deadline_days_after_quarter
        )

quarterly_severance_tax_paid_timely

Derived

source: C.R.S. § 39-29-104(2)

- name: quarterly_severance_tax_paid_timely
  kind: derived
  entity: Person
  dtype: Judgment
  source: C.R.S. § 39-29-104(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: the tax owed shall be paid to the department of revenue
        - path: versions[0].formula
          kind: ordering
          source:
            corpus_citation_path: us-co/statute/39/39-29-104
            excerpt: on or before the fifteenth day following the end of each such quarter
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not person_engaged_in_severance_of_molybdenum_ore
        or (
          quarterly_molybdenum_severance_tax_owed_paid_to_department_of_revenue
          and days_after_quarter_end_when_tax_paid <= quarterly_filing_and_payment_deadline_days_after_quarter
        )