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us-co/statute/39/39-37-108 — Books and records to be preserved · Axiom

Books and records to be preserved

2 rules

(1) Every vendor shall keep complete and accurate records necessary for the determination of the correct tax liability, including itemized invoices of all retail sales of any firearms, firearm precursor parts, or ammunition in this state.

(2) A vendor shall provide a copy of the records required to be kept pursuant to subsection (1) of this section, and any other records deemed necessary by the executive director for the determination of the correct tax liability to the executive director, if so requested. The executive director may establish the acceptable form of such records.

in view

Whole section

Encodings · 2

vendor_recordkeeping_requirement_satisfiedCO 39 § 39-37-108 · derived

Colorado Revised Statutes § 39-37-108(1)

name: vendor_recordkeeping_requirement_satisfied
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-37-108(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-37-108
          excerpt: >-
            Every vendor shall keep complete and accurate records necessary for
            the determination of the correct tax liability, including itemized
            invoices of all retail sales of any firearms, firearm precursor
            parts, or ammunition in this state.
versions:
  - effective_from: '0001-01-01'
    formula: >-
      vendor_keeps_complete_and_accurate_records_necessary_for_correct_tax_liability

      and vendor_keeps_itemized_invoices_of_all_covered_retail_sales_in_state

requested_records_provision_requirement_satisfiedCO 39 § 39-37-108 · derived

Colorado Revised Statutes § 39-37-108(2)

name: requested_records_provision_requirement_satisfied
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-37-108(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-37-108
          excerpt: >-
            A vendor shall provide a copy of the records required to be kept
            pursuant to subsection (1) of this section, and any other records
            deemed necessary by the executive director ... if so requested.
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not executive_director_requests_records
      or (
        vendor_provides_copy_of_required_records
        and vendor_provides_other_records_deemed_necessary_by_executive_director
      )

▸rulespec code

Shown source

statutes/39/39-37-108.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

vendor_recordkeeping_requirement_satisfied

Derived

source: Colorado Revised Statutes § 39-37-108(1)

- name: vendor_recordkeeping_requirement_satisfied
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-37-108(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-37-108
            excerpt: >-
              Every vendor shall keep complete and accurate records necessary for the determination
              of the correct tax liability, including itemized invoices of all retail sales of any
              firearms, firearm precursor parts, or ammunition in this state.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        vendor_keeps_complete_and_accurate_records_necessary_for_correct_tax_liability
        and vendor_keeps_itemized_invoices_of_all_covered_retail_sales_in_state

requested_records_provision_requirement_satisfied

Derived

source: Colorado Revised Statutes § 39-37-108(2)

- name: requested_records_provision_requirement_satisfied
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-37-108(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-37-108
            excerpt: >-
              A vendor shall provide a copy of the records required to be kept pursuant to
              subsection (1) of this section, and any other records deemed necessary by the
              executive director ... if so requested.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not executive_director_requests_records
        or (
          vendor_provides_copy_of_required_records
          and vendor_provides_other_records_deemed_necessary_by_executive_director
        )

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Books and records to be preserved

2 rules

Official source

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in view

Whole section

Encodings · 2

vendor_recordkeeping_requirement_satisfiedCO 39 § 39-37-108 · derived

Colorado Revised Statutes § 39-37-108(1)

name: vendor_recordkeeping_requirement_satisfied
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-37-108(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-37-108
          excerpt: >-
            Every vendor shall keep complete and accurate records necessary for
            the determination of the correct tax liability, including itemized
            invoices of all retail sales of any firearms, firearm precursor
            parts, or ammunition in this state.
versions:
  - effective_from: '0001-01-01'
    formula: >-
      vendor_keeps_complete_and_accurate_records_necessary_for_correct_tax_liability

      and vendor_keeps_itemized_invoices_of_all_covered_retail_sales_in_state

requested_records_provision_requirement_satisfiedCO 39 § 39-37-108 · derived

Colorado Revised Statutes § 39-37-108(2)

name: requested_records_provision_requirement_satisfied
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: Colorado Revised Statutes § 39-37-108(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-37-108
          excerpt: >-
            A vendor shall provide a copy of the records required to be kept
            pursuant to subsection (1) of this section, and any other records
            deemed necessary by the executive director ... if so requested.
versions:
  - effective_from: '0001-01-01'
    formula: |-
      not executive_director_requests_records
      or (
        vendor_provides_copy_of_required_records
        and vendor_provides_other_records_deemed_necessary_by_executive_director
      )

▸rulespec code

Shown source

statutes/39/39-37-108.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

vendor_recordkeeping_requirement_satisfied

Derived

source: Colorado Revised Statutes § 39-37-108(1)

- name: vendor_recordkeeping_requirement_satisfied
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-37-108(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-37-108
            excerpt: >-
              Every vendor shall keep complete and accurate records necessary for the determination
              of the correct tax liability, including itemized invoices of all retail sales of any
              firearms, firearm precursor parts, or ammunition in this state.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        vendor_keeps_complete_and_accurate_records_necessary_for_correct_tax_liability
        and vendor_keeps_itemized_invoices_of_all_covered_retail_sales_in_state

requested_records_provision_requirement_satisfied

Derived

source: Colorado Revised Statutes § 39-37-108(2)

- name: requested_records_provision_requirement_satisfied
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: Colorado Revised Statutes § 39-37-108(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-37-108
            excerpt: >-
              A vendor shall provide a copy of the records required to be kept pursuant to
              subsection (1) of this section, and any other records deemed necessary by the
              executive director ... if so requested.
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        not executive_director_requests_records
        or (
          vendor_provides_copy_of_required_records
          and vendor_provides_other_records_deemed_necessary_by_executive_director
        )