Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-26-207 (2024)

Penalty interest on unpaid tax

✓ C.R.S. 2024: the 2025 and 2026 sessions are not included
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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.

Notes of Decisions
Cited in 2 cases, 1978–1987 · leading case: Dye Const. Co. v. Dolan, 589 P.2d 497 (Colo. Ct. App. 1978).
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Dye Const. Co. v. Dolan, 589 P.2d 497 (Colo. Ct. App. 1978). · cites it 2× “However, for the reasons set forth above, penalty interest at the rate of ½% per month under § 39-26-207, C.R.S.1973, and the penalty of 10% under § 39-26-118(2)(a), C.”
Howard Elec. & Mech., Inc. v. Dep't of Revenue, 748 P.2d 1321 (Colo. Ct. App. 1987). · cites it 3× “Moreover, § 39-26-207, C.R.S. (1982 Repl. Vol. 16B) expressly authorizes assessment of interest on delinquent use taxes pursuant to § 39-21-109.”
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