41 Colo. App. 293 - Dye Const. Co. v. Dolan’s Empirical Analysis
1978
Citation profile
16 state decisions
How this case has been cited
Cited by 16 later decisions — most recently April 1999
16 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on California Company v. State · Colorado & Southern Railway Co. v. District Court · City of Denver v. Tax Research Bureau · Heyward v. United States · McGuire v. Schwartz
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The taxes for any period, together with the interest thereon and penalties with respect thereto, imposed by this part 2 shall not be assessed ... [nor shall any] 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. ... 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.””
1 later decision quote this exact passage““It was held in California Co. v. Colorado, 141 Colo. 288 , 348 P.2d 382 (1959), that since the tax code creates administrative machinery for determining tax liability, and since the only available remedy is that provided for the taxpayer, see § 39-21-105, C.R.S.1973, the decision of the Director is final against the state. Thus, the Director’s waiver of penalty and penalty interest is binding on the Department.””
1 later decision quote this exact passage““If any amount of ... sales, use ... tax ... is not paid on or before the last date prescribed for payment, interest on such amount ... shall be paid for the period from such last date to the date paid.””
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.