2016 Colorado Revised Statutes
Title 12 - Professions and Occupations
General - Continued
Article 47.1 - Colorado Limited Gaming Act
Part 6 - Gaming Tax
§ 12-47.1-602. Return and remittance
Not later than fifteen days following the end of each retail month, each licensed retailer shall make a return and remittance to the director on forms prescribed and furnished by the director. The director may grant an extension of not more than five days for filing a return and remittance; except that the director shall not grant more than two extensions during any one-year period. Unless an extension is granted, a penalty or interest under section 12-47.1-604 shall be paid if a return or remittance is not made on time.
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