Colorado § 44-30-602 - Return and remittance.
Full text of Colorado Colorado Revised Statutes § 44-30-602 — Return and remittance., with citation guidance and answers to common questions.
§ 44-30-602. Return and remittance.
Not later than fifteen days following the end of each retail month, each licensed retailer shall make a return and remittance to the director on forms prescribed and furnished by the director. The director may grant an extension of not more than five days for filing a return and remittance; except that the director shall not grant more than two extensions during any one-year period. Unless an extension is granted, a penalty or interest under section 44-30-604 shall be paid if a return or remittance is not made on time.
Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 197, § 2, effective October 1.
Editor's note: This section is similar to former § 12-47.1-602 as it existed prior to 2018.
Frequently Asked Questions About Colorado § 44-30-602
What does Colorado Revised Statutes § 44-30-602 cover?
Section 44-30-602 ("Return and remittance.") 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 § 44-30-602?
A common citation format is "Colorado Revised Statutes § 44-30-602" (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 § 44-30-602 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.