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2020 Colorado Revised Statutes
Title 39 - Taxation
Article 26. Sales and Use Tax
Section 39-26-207. Penalty interest on unpaid tax.
Universal Citation: CO Rev Stat § 39-26-207 (2020)
Any tax due and unpaid under this part 2 shall be a debt to the state, and shall draw interest at the rate imposed under section 39-21-110.5, in addition to the interest provided by section 39-21-109, from the time when due until paid. The executive director of the department of revenue may recover at law the amount of such tax and interest in a suit instituted by the attorney general in the name of the executive director of the department of revenue, and this remedy shall be in addition to all other remedies.
Source: L. 37: p. 1101, § 1. CSA: C. 144, § 39. L. 39: p. 509, § 6. CRS 53: § 138-6-38.
C.R.S. 1963: § 138-5-38. L. 64: p. 820, § 6. L. 65: p. 1150, § 3. L. 81: Entire section amended, p. 1867, § 13, effective June 8.
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