Colorado § 39-22-609 - Payment of tax - applicable when.
Full text of Colorado Colorado Revised Statutes § 39-22-609 — Payment of tax - applicable when., with citation guidance and answers to common questions.
§ 39-22-609. Payment of tax - applicable when.
(1) All taxes imposed under the provisions of this article shall be paid on the fifteenth day of the fourth month following the close of the taxable year; but the executive director may grant any taxpayer, upon application therefor, an extension of time for the payment of the tax, or any portion thereof, with interest to be charged on the unpaid balance at a rate imposed under section 39-21-110.5 for the period of such extension. No extension of time shall be authorized for payment of amounts of tax due upon deficiency assessments, or on amended or delinquent returns.
(2) Payment of the estimated income tax or any installment thereof shall be considered payment on account of the income taxes imposed by this article.
Source: L. 64: R&RE, p. 795, § 1. C.R.S. 1963: § 138-1-73. L. 81: (1) amended, p. 1865, § 8, effective June 8.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-22-609
What does Colorado Revised Statutes § 39-22-609 cover?
Section 39-22-609 ("Payment of tax - applicable when.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-22-609?
A common citation format is "Colorado Revised Statutes § 39-22-609" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-22-609 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.