Colorado Code
Part 1 - Sales Tax
§ 39-26-118. Recovery of Taxes, Penalty, and Interest - Repeal
























Source: L. 35: p. 1015, § 11. CSA: C. 144, § 25. L. 37: p. 1094, § 1. L. 39: p. 505, § 3. CRS 53: § 138-6-24. C.R.S. 1963: § 138-5-24. L. 64: pp. 184, 326, §§ 3, 314. L. 65: p. 1150, § 3. L. 69: p. 1138, § 3. L. 77: (2)(a) amended, p. 743, § 3, effective July 1. L. 81: (2)(a) and (9) amended, p. 1867, § 12, effective June 8. L. 85: (2)(a) amended, p. 1257, § 11, effective January 1, 1986. L. 86: (2)(a) amended, p. 1222, § 36, effective May 30. L. 89: (9) amended, p. 1497, § 2, effective June 7. L. 96: (2)(a) amended, p. 167, § 9, effective July 1. L. 2009: (2)(a) amended, (HB 09-1101), ch. 68, p. 236, § 1, effective March 25. L. 2020: (2)(a) amended, (HB 20-1174), ch. 104, p. 400, § 1, effective September 14. L. 2020, 1st Ex. Sess.: (1) amended, (HB 20B-1004), ch. 3, p. 24, § 4, effective December 7.
Cross references: For the legislative declaration in HB 20B-1004, see section 1 of chapter 3, Session Laws of Colorado 2020, First Extraordinary Session.

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Structure Colorado Code

Colorado Code

Title 39 - Taxation

Article 26 - Sales and Use Tax

Part 1 - Sales Tax

§ 39-26-101. Short Title

§ 39-26-102. Definitions

§ 39-26-102.5. Change of References From "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986"

§ 39-26-103. Licenses - Fee - Revocation - Definition

§ 39-26-103.5. Qualified Purchaser - Direct Payment Permit Number - Qualifications

§ 39-26-104. Property and Services Taxed - Definitions - Repeal

§ 39-26-105. Vendor Liable for Tax - Definitions - Repeal

§ 39-26-105.2. Remittance of Tax - Gis - Vendor Held Harmless - Requirements of Gis Database - Rules - Definition

§ 39-26-105.3. Remittance of Tax - Electronic Database - Vendor Held Harmless - Repeal

§ 39-26-105.4. Remittance of Tax - Determination of Address - Dealer Held Harmless

§ 39-26-105.5. Remittance of Sales Taxes - Electronic Funds Transfers

§ 39-26-106. Schedule of Sales Tax

§ 39-26-107. Rules and Regulations

§ 39-26-108. Tax Cannot Be Absorbed

§ 39-26-108. Tax Cannot Be Absorbed

§ 39-26-109. Reports of Vendor

§ 39-26-111. Credit Sales

§ 39-26-112. Excess Tax - Remittance - Repeal

§ 39-26-113. Collection of Sales Tax - Motor Vehicles - Off-Highway Vehicles - Exemption - Process for Motor Vehicles Sold at Auction - Exception - Definition

§ 39-26-113.5. Refund of State Sales Taxes for Vehicles Used in Interstate Commerce - Fund

§ 39-26-115. Deficiency Due to Negligence

§ 39-26-116. Record of Sales

§ 39-26-117. Tax Lien - Exemption From Lien

§ 39-26-118. Recovery of Taxes, Penalty, and Interest - Repeal

§ 39-26-119. License and Tax Additional

§ 39-26-120. False or Fraudulent Return, Statement - Penalty

§ 39-26-121. Penalty

§ 39-26-122. Administration

§ 39-26-122.5. Collection of Sales Tax - Enhanced Efficiencies - Intergovernmental Agreements With Local Governments - Legislative Declaration

§ 39-26-123. Receipts - Disposition - Transfers of General Fund Surplus - Sales Tax Holding Fund - Creation - Definitions

§ 39-26-124. Applicability to Banks

§ 39-26-125. Limitations

§ 39-26-126. Legislative Finding as to Revenues for Old Age Pension Fund

§ 39-26-127. Legislation Modifying the State Sales Tax Base - No Impact on Local Government Sales Tax Bases - No Expansion of Local Authority to Levy Sales Tax

§ 39-26-128. Uniform Sales and Use Tax Base - Definition

§ 39-26-129. Refund for Property Used in Rural Broadband Service - Legislative Declaration - Definitions