Colorado § 39-26-207 - Penalty interest on unpaid tax.
Full text of Colorado Colorado Revised Statutes § 39-26-207 — Penalty interest on unpaid tax., with citation guidance and answers to common questions.
§ 39-26-207. Penalty interest on unpaid tax.
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.
Source: L. 37: p. 1101, § 1. CSA: C. 144, § 39. L. 39: p. 509, § 6. CRS 53: § 138-6-38. C.R.S. 1963: § 138-5-38. L. 64: p. 820, § 6. L. 65: p. 1150, § 3. L. 81: Entire section amended, p. 1867, § 13, effective June 8.
ANNOTATION
Applied in Dye Constr. Co. v. Dolan, 41 Colo. App. 293, 589 P.2d 497 (1978).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-207
What does Colorado Revised Statutes § 39-26-207 cover?
Section 39-26-207 ("Penalty interest on unpaid tax.") 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 § 39-26-207?
A common citation format is "Colorado Revised Statutes § 39-26-207" (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 § 39-26-207 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.