reglab/housing_qa huggingface dataset:
CO Code § 39-26-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-108. Tax Cannot Be Absorbed

 [ ] It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this part 1 will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or if added that it or any part thereof will be refunded. Any person violating any of the provisions of sections 39-26-105 to 39-26-113 is guilty of a misdemeanor.  Editor's note: This version of this section is effective until March 1, 2022.  History. Source: L. 35: P. 1007, § 5. CSA: C. 144, § 8. L. 37: P. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended,(SB 21-271), ch. 462, p. 3296, § 695, effective March 1, 2022. History. Source: L. 35: P. 1007, § 5. CSA: C. 144, § 8. L. 37: P. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended,(SB 21-271), ch. 462, p. 3296, § 695, effective March 1, 2022.    Editor's note:   Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.   ANNOTATION   Law reviews. For article, “Colorado Sales and Use Tax Consequences in Sales of Businesses”, see 11 Colo. Law. 679 (1982).   Ultimate responsibility for payment of the sales tax is on the consumer. While the retailer has the duty to collect the tax, it only acts as an agent of the state in this capacity. Columbine Beverage Co. v. Continental Can Co., 662 P.2d 1094 (Colo. App. 1982).   Liability does not rest on contractual arrangement with vendor. The liability of the consumer to pay the sales tax does not rest on any contractual arrangement with the vendor regarding the collection or payment of these taxes. Therefore, it is not necessary for a lessor specifically to include provisions for payment of the tax in its written lease agreement with the lessee. Columbine Beverage Co. v. Continental Can Co., 662 P.2d 1094 (Colo. App. 1982).
CO Code § 39-26-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-108. Tax Cannot Be Absorbed

 [ ] It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this part 1 will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or if added that it or any part thereof will be refunded. Any person violating any of the provisions of sections 39-26-105 to 39-26-113 commits a class 2 misdemeanor.  Editor's note: This version of this section is effective March 1, 2022.  History. Source: L. 35: P. 1007, § 5. CSA: C. 144, § 8. L. 37: P. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended,(SB 21-271), ch. 462, p. 3296, § 695, effective March 1, 2022. History. Source: L. 35: P. 1007, § 5. CSA: C. 144, § 8. L. 37: P. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended,(SB 21-271), ch. 462, p. 3296, § 695, effective March 1, 2022.
CO Code § 39-26-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-109. Reports of Vendor

 If the accounting methods regularly employed by the vendor in the transaction of his business, or other conditions, are such that reports of sales made on a calendar-month basis will impose unnecessary hardship, the executive director of the department of revenue, upon written request of the vendor, may accept reports at such intervals as will in his opinion better suit the convenience of the taxpayer and will not jeopardize the collection of the tax. The executive director may by rule permit taxpayers whose monthly tax collected is less than three hundred dollars to make returns and pay taxes at intervals not greater than every three months.   History. Source: L. 35: P. 1008, § 5. CSA: C. 144, § 9. L. 37: P. 1084, § 1. CRS 53: § 138-6-9. C.R.S. 1963: § 138-5-9. L. 64: P. 818, § 4. L. 65: P. 1124, § 3. L. 80: Entire section amended, p. 732, § 1, effective July 1. History. Source: L. 35: P. 1008, § 5. CSA: C. 144, § 9. L. 37: P. 1084, § 1. CRS 53: § 138-6-9. C.R.S. 1963: § 138-5-9. L. 64: P. 818, § 4. L. 65: P. 1124, § 3. L. 80: Entire section amended, p. 732, § 1, effective July 1.    Cross references:   For rule-making procedures, see article 4 of title 24.
CO Code § 39-26-112 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-112. Excess Tax - Remittance - Repeal

  If any vendor, during any reporting period, collects as a tax an amount in excess of three percent of all taxable sales made prior to January 1, 2001, and two and ninety one-hundredths percent of all taxable sales made on or after January 1, 2001, such vendor shall remit to the executive director of the department of revenue the full net amount of the tax imposed in this part 1 and also such excess. The retention by the retailer or vendor of any excess of tax collections over the said percentage of the total taxable sales of such retailer or vendor, or the intentional failure to remit punctually to the executive director the full amount required to be remitted by the provisions of this part 1 is declared to be unlawful and constitutes a misdemeanor.      The requirements and penalty in this section do not apply to a qualifying retailer retaining state sales tax as allowed in section 39-26-105 (1.3).    This subsection (2) is repealed, effective December 31, 2026.         History. Source: L. 35: P. 1009, § 5. CSA: C. 144, § 13. L. 37: P. 1085, § 1. L. 45: P. 580, § 4. CRS 53: § 138-6-12. C.R.S. 1963: § 138-5-12. L. 65: P. 1124, § 4. L. 2001: Entire section amended, p. 1281, § 58, effective June 5. L. 2020, 1st Ex. Sess.: Entire section amended, (HB 20B-1004), ch. 3, p. 24, § 3, effective December 7. History. Source: L. 35: P. 1009, § 5. CSA: C. 144, § 13. L. 37: P. 1085, § 1. L. 45: P. 580, § 4. CRS 53: § 138-6-12. C.R.S. 1963: § 138-5-12. L. 65: P. 1124, § 4. L. 2001: Entire section amended, p. 1281, § 58, effective June 5. L. 2020, 1st Ex. Sess.: Entire section amended, (HB 20B-1004), ch. 3, p. 24, § 3, 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.
CO Code § 39-26-115 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-115. Deficiency Due to Negligence

 If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall be added ten percent of the total amount of the deficiency, and interest in such case shall be collected at the rate imposed under section 39-21-110.5 , in addition to the interest provided by section 39-21-109 , on the amount of such deficiency from the time the return was due, from the person required to file the return, which interest and addition shall become due and payable ten days after written notice and demand to him by the executive director of the department of revenue. If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added one hundred percent of the total amount of the deficiency, and, in such case, the whole amount of the tax unpaid, including the additions, shall become due and payable ten days after written notice and demand by the executive director, and an additional three percent per month on said amount shall be added from the date the return was due until paid.   History. Source: L. 35: P. 1012, § 8. CSA: C. 144, § 18. L. 37: P. 1090, § 1. CRS 53: § 138-6-17. C.R.S. 1963: § 138-5-17. L. 65: P. 1149, § 3. L. 81: Entire section amended, p. 1866, § 11, effective June 8. L. 85: Entire section amended, p. 1257, § 10, effective January 1, 1986. History. Source: L. 35: P. 1012, § 8. CSA: C. 144, § 18. L. 37: P. 1090, § 1. CRS 53: § 138-6-17. C.R.S. 1963: § 138-5-17. L. 65: P. 1149, § 3. L. 81: Entire section amended, p. 1866, § 11, effective June 8. L. 85: Entire section amended, p. 1257, § 10, effective January 1, 1986.    ANNOTATION   Law reviews. For article, “Collecting Pre- and Post-Judgment Interest in Colorado: A Primer”, see 15 Colo. Law. 753 (1986). For article, “An Update of Appendices from Collecting Pre- and Post-Judgment Interest in Colorado”, see 15 Colo. Law. 990 (1986).   Penalty provisions applicable to sales and use taxes. The penalty provisions of this section apply to sales taxes under part 1 of article 26, and also to use taxes under part 2. Rose v. Executive Dir. of Dept. of Rev., 42 Colo. App. 319, 593 P.2d 982 (1979).   Section imposes a penalty upon an intentional but nonfraudulent avoidance of the sales tax. Western Elec. Co. v. Weed, 185 Colo. 340 , 524 P.2d 1369 (1974).   To avoid penalty imposed by section, taxpayer should pay tax under protest and then seek judicial review. Western Elec. Co. v. Weed, 185 Colo. 340 , 524 P.2d 1369 (1974).   Applied in Montgomery Ward & Co. v. State Dept. of Rev., 675 P.2d 318 (Colo. App. 1983).
CO Code § 39-26-116 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-116. Record of Sales

 It is the duty of every person engaging or continuing in business in this state, for the transaction of which a license is required under this part 1 to keep and preserve suitable records of all sales made by him and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he is liable under this part 1. It is the duty of every such person to keep and preserve for a period of three years all invoices of goods and merchandise purchased for resale and all such books, invoices, and other records shall be open for examination at any time by the executive director of the department of revenue or his duly authorized agent.   History. Source: L. 35: P. 1014, § 9. CSA: C. 144, § 23. L. 37: P. 1092, § 1. L. 39: P. 503, § 1. CRS 53: § 138-6-22. C.R.S. 1963: § 138-5-22. History. Source: L. 35: P. 1014, § 9. CSA: C. 144, § 23. L. 37: P. 1092, § 1. L. 39: P. 503, § 1. CRS 53: § 138-6-22. C.R.S. 1963: § 138-5-22.    ANNOTATION   Applied in Montgomery Ward & Co. v. State Dept. of Rev., 628 P.2d 85 (Colo. 1981).
CO Code § 39-26-119 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-119. License and Tax Additional

 The license and tax imposed by this part 1 shall be in addition to all other licenses and taxes imposed by law, except as otherwise provided in this part 1.   History. Source: L. 35: P. 1017, § 15. CSA: C. 144, § 29. L. 37: P. 1096, § 1. CRS 53: § 138-6-28. C.R.S. 1963: § 138-5-28. History. Source: L. 35: P. 1017, § 15. CSA: C. 144, § 29. L. 37: P. 1096, § 1. CRS 53: § 138-6-28. C.R.S. 1963: § 138-5-28.
CO Code § 39-26-120 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-120. False or Fraudulent Return, Statement - Penalty

  It is unlawful for any retailer or vendor to refuse to make any return required to be made in this part 1 or to make any false or fraudulent return or false statement on any return, or fail and refuse to make payment to the executive director of the department of revenue of any taxes collected or due the state, or in any manner evade the collection and payment of the tax, or any part thereof, or for any person or purchaser to fail or refuse to pay such tax, or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of the tax.    Any person willfully violating any of the provisions of this section is guilty of a felony. Any corporation willfully making a false return or a return willfully containing a false statement, is guilty of a felony. Any court of competent jurisdiction of the county in which the offender resides, or, if a corporation, then the county of its principal place of business, shall have jurisdiction to enforce this section.    [ ] In addition to the foregoing penalties, any person who knowingly and willfully swears to or verifies any false statement is guilty of perjury in the second degree and, upon conviction thereof, shall be punished in the manner provided by law.    Editor's note: This version of subsection (3) is effective until March 1, 2022.  (3) [ ] In addition to the foregoing penalties, any person who knowingly and willfully swears to or verifies any false statement commits a class 2 misdemeanor.  Editor's note: This version of subsection (3) is effective March 1, 2022.  History. Source: L. 35: P. 1017, § 16. CSA: C. 144, § 30. L. 37: P. 1097, § 1. CRS 53: § 138-6-29. C.R.S. 1963: § 138-5-29. L. 64: P. 326, § 315. L. 72: P. 573, § 63. L. 85: (2) amended, p. 1258, § 12, effective January 1, 1986. L. 2021: (3) amended,(SB 21-271), ch. 462, p. 3296, § 696, effective March 1, 2022. History. Source: L. 35: P. 1017, § 16. CSA: C. 144, § 30. L. 37: P. 1097, § 1. CRS 53: § 138-6-29. C.R.S. 1963: § 138-5-29. L. 64: P. 326, § 315. L. 72: P. 573, § 63. L. 85: (2) amended, p. 1258, § 12, effective January 1, 1986. L. 2021: (3) amended,(SB 21-271), ch. 462, p. 3296, § 696, effective March 1, 2022.    Editor's note:   Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.   Cross references:   For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501 .
CO Code § 39-26-121 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-121. Penalty

 Unless otherwise provided in this part 1, any person guilty of a felony, as defined and declared in this part 1, upon conviction thereof, shall be punished as provided by section 39-21-118 .   History. Source: L. 35: P. 1018, § 17. CSA: C. 144, § 31. L. 37: P. 1097, § 1. CRS 53: § 138-6-30. C.R.S. 1963: § 138-5-30. L. 85: Entire section amended, p. 1258, § 13, effective January 1, 1986. History. Source: L. 35: P. 1018, § 17. CSA: C. 144, § 31. L. 37: P. 1097, § 1. CRS 53: § 138-6-30. C.R.S. 1963: § 138-5-30. L. 85: Entire section amended, p. 1258, § 13, effective January 1, 1986.
CO Code § 39-26-122 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-122. Administration

 The administration of this part 1 is vested in and shall be exercised by the executive director of the department of revenue who shall prescribe forms and reasonable rules and regulations in conformity with this part 1 for the making of returns, for the ascertainment, assessment, and collection of the taxes imposed under this part 1, and for the proper administration and enforcement of this part 1.   History. Source: L. 35: P. 1018, § 18. CSA: C. 144, § 32. L. 37: P. 1097, § 1. CRS 53: § 138-6-31. C.R.S. 1963: § 138-5-31. History. Source: L. 35: P. 1018, § 18. CSA: C. 144, § 32. L. 37: P. 1097, § 1. CRS 53: § 138-6-31. C.R.S. 1963: § 138-5-31.    ANNOTATION   Injunction prohibiting executive director from promulgating rules and regulations is improper interference with the executive branch of government. Colo. Coll. v. Heckers, 33 Colo. App. 219, 517 P.2d 419 (1973).   Because courts cannot interfere until director exercises authority. Actions of the executive director are subject to judicial review, but until he has exercised his authority, the courts may not interfere with the administrative authority vested in him. Colo. Coll. v. Heckers, 33 Colo. App. 219, 517 P.2d 419 (1973).   Applied in Montgomery Ward & Co. v. State Dept. of Rev., 628 P.2d 85 (Colo. 1981).
CO Code § 39-26-122.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-122.5. Collection of Sales Tax - Enhanced Efficiencies - Intergovernmental Agreements With Local Governments - Legislative Declaration

  The general assembly hereby finds and declares that:   It is in the best interest of the state, local governments, and taxpayers to have sales tax collected in the most efficient and effective manner feasible;    Sales taxes can be administered and collected most efficiently when the governmental entities that collect the taxes cooperate and share responsibilities to collect and distribute revenues from the taxes;    The administrative burden on taxpayers is lessened when governmental entities cooperate and agree on the processes used to administer and collect sales taxes;    Broad authority and precedent exist for governmental entities to operate more efficiently and effectively by contracting with each other to cooperate in carrying out their respective responsibilities;    The purpose of this section is to encourage the state to work cooperatively with counties and other local governments in the administration and collection of sales taxes in the state to enhance efficiencies and procedures for the benefit of both the department of revenue and local governments.       The executive director of the department of revenue may enter into an intergovernmental agreement with any county for the purpose of enhancing the systemic efficiencies and procedures used in the collection of state and local sales taxes. Such agreement shall be entered into on behalf of and for the benefit of both the county and the department. In addition, a municipality may be included as a party to the agreement to further the same efficiencies and procedures to be enhanced by the agreement between the executive director and a county. The agreement may allow the parties to share in providing any function or service lawfully authorized to each of the parties, including the sharing of costs, information, or duties related to the collection of sales taxes within the boundaries of the county.    The executive director of the department of revenue shall annually provide information to the finance committees of the house of representatives and the senate, or any successor committees, on any agreements entered into in accordance with the provisions of this section and any enhanced effectiveness or procedures that have been achieved as result of the agreements. Such information shall be incorporated into an existing report provided on annual basis by the executive director to the committees.     History. Source: L. 2009: Entire section added, (HB 09-1130), ch. 229, p. 1042, § 2, effective August 5.
CO Code § 39-26-124 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-124. Applicability to Banks

 The provisions of this part 1 shall apply to national banking associations and to banks organized and chartered under the laws of this state.   History. Source: L. 70: P. 399, § 1. C.R.S. 1963: § 138-5-44. History. Source: L. 70: P. 399, § 1. C.R.S. 1963: § 138-5-44.
CO Code § 39-26-125 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-125. Limitations

 The taxes for any period, together with the interest thereon and penalties with respect thereto, imposed by this part 1 shall not be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect the same be commenced, more than three years after the date on which the tax was or is payable, except as set forth in section 29-2-106.1 (5)(b) ; nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which cases such lien shall continue only for one year after the filing of notice thereof. In the case of a false or fraudulent return with intent to evade tax, the tax, together with interest and penalties thereon, may be assessed, or proceedings for the collection of such taxes, may be begun, at any time. Before the expiration of such period of limitation, the taxpayer and the executive director of the department of revenue may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing.   History. Source: L. 43: P. 541, § 1. CSA: C. 144, § 47. CRS 53: § 138-6-42. C.R.S. 1963: § 138-5-42. L. 2017: Entire section amended, (SB 17-112), ch. 144, p. 484, § 4, effective April 18. History. Source: L. 43: P. 541, § 1. CSA: C. 144, § 47. CRS 53: § 138-6-42. C.R.S. 1963: § 138-5-42. L. 2017: Entire section amended, (SB 17-112), ch. 144, p. 484, § 4, effective April 18.
CO Code § 39-26-126 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-126. Legislative Finding as to Revenues for Old Age Pension Fund

 The general assembly finds that sections 39-26-105 (1) , 39-26-106 (2)(a) , 39-26-109 , 39-26-112 , 39-26-717 (1) , and 39-26-714 (1) repeal no law that provides revenue for the old age pension fund and amend no law so as to reduce the revenue provided for the old age pension fund, except as is allowed by article XXIV of the state constitution.   History. Source: L. 65: P. 1127, § 9. C.R.S. 1963: § 138-5-43. L. 76: Entire section amended, p. 319, § 77, effective May 20. L. 77: Entire section amended, p. 1810, § 2, effective May 14. L. 79: Entire section amended, p. 1429, § 12, effective July 3. L. 2002: Entire section amended, p. 1363, § 21, effective July 1. L. 2004: Entire section amended, p. 1045, § 16, effective July 1. History. Source: L. 65: P. 1127, § 9. C.R.S. 1963: § 138-5-43. L. 76: Entire section amended, p. 319, § 77, effective May 20. L. 77: Entire section amended, p. 1810, § 2, effective May 14. L. 79: Entire section amended, p. 1429, § 12, effective July 3. L. 2002: Entire section amended, p. 1363, § 21, effective July 1. L. 2004: Entire section amended, p. 1045, § 16, effective July 1.