Colorado § 39-26-109 - Reports of vendor - rules.
Full text of Colorado Colorado Revised Statutes § 39-26-109 — Reports of vendor - rules., with citation guidance and answers to common questions.
§ 39-26-109. Reports of vendor - rules.
(1) If the accounting methods regularly employed by the vendor in the transaction of the vendor's 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 the executive director's opinion better suit the convenience of the taxpayer and will not jeopardize the collection of the tax as follows:
(a) For returns that must be filed before January 1, 2025, 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;
(b) For returns that must be filed on or after January 1, 2025, the executive director may by rule permit taxpayers whose monthly tax collected is less than six hundred dollars to make returns and pay taxes at intervals not greater than every three months; and
(c) For returns that must be filed on or after January 1, 2026, the executive director may by rule increase the amount of monthly tax collected set forth in subsection (1)(b) of this section.
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. L. 2024: Entire section amended, (HB 24-1041), ch. 45, p. 161, § 2, effective August 7.
Cross references: For rule-making procedures, see article 4 of title 24.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-109
What does Colorado Revised Statutes § 39-26-109 cover?
Section 39-26-109 ("Reports of vendor - rules.") 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 § 39-26-109?
A common citation format is "Colorado Revised Statutes § 39-26-109" (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 § 39-26-109 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.