Colorado Code
Part 6 - Procedure and Administration
§ 39-22-621. Interest and Penalties

Source: L. 64: R&RE, p. 799, § 1. C.R.S. 1963: § 138-1-87. L. 75: (2) R&RE, p. 1496, § 1, effective February 27. L. 77: (3)(b) amended, p. 886, § 73, effective July 1, 1979. L. 81: (1) and (2)(a) amended, p. 1865, § 9, effective June 8 . L. 85: (2)(d) to (2)(g), (2)(j), (3)(a), and (3)(b) amended, p. 1254, § 5, effective January 1, 1986. L. 90: (3)(c) amended, p. 457, § 37, effective April 18. L. 2002: (2)(e) amended, p. 531, § 4, effective August 7. L. 2008: (2)(g.5) added, p. 433, § 2, effective July 1. L. 2019: IP(2)(g.5)(II) and (2)(g.5)(II)(A) amended, (HB 19-1172), ch. 136, p. 1732, § 256, effective October 1.
Editor's note: The effective date for amendments made to this section by chapter 216, L. 77, was changed from July 1, 1978, to April 1, 1979, by chapter 1, First Extraordinary Session, L. 78, and was subsequently changed to July 1, 1979, by chapter 157, § 23, L. 79. See People v. McKenna, 199 Colo. 452 , 611 P.2d 574 (1980).

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