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.
C.R.S. § 39-26-207
Penalty interest on unpaid tax
Known as the Emergency Retail Sales Tax Act
The act spans §§ 39–39 (93 sections).
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.