39-26-207. Penalty interest on unpaid tax.

Statute text

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.

History

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.

Annotations

 

ANNOTATION

Annotations

Applied in Dye Constr. Co. v. Dolan, 41 Colo. App. 293, 589 P.2d 497 (1978).