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  1. 2023 Colorado Rev. Stat. (here)
  2. 2022 Colorado Rev. Stat.
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2023 Colorado Revised Statutes
Title 44 - REVENUE - REGULATION OF ACTIVITIES (§§ 44-1-101 — 44-50-1001)
GAMING AND RACING (§§ 44-30-101 — 44-33-108)
Article 30 - COLORADO LIMITED GAMING ACT (§§ 44-30-101 — 44-30-1703)
Part 6 - GAMING TAX (§§ 44-30-601 — 44-30-605)
Section 44-30-602 - Return and remittance

Universal Citation:
CO Code § 44-30-602 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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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 44-30-604 shall be paid if a return or remittance is not made on time.

Renumbered from C.R.S. § 12-47.1-602 and amended by 2018 Ch. 14,§ 2, eff. 10/1/2018.

L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 197, § 2, effective October 1.

This section is similar to former § 12-47.1-602 as it existed prior to 2018.

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