Colorado § 8-46-205 - Collection of taxes due.
Full text of Colorado Colorado Revised Statutes § 8-46-205 — Collection of taxes due., with citation guidance and answers to common questions.
§ 8-46-205. Collection of taxes due.
If any such insurance carrier or self-insurer withdraws from business in this state before the tax falls due as provided in this part 2, or fails or neglects to pay such tax, the director shall at once proceed to collect the same; and the director is authorized to employ such legal processes as may be necessary for that purpose. Suit shall be brought by the director in any of the courts of this state having jurisdiction.
Source: L. 90: Entire article R&RE, p. 547, § 1, effective July 1.
Editor's note: This section is similar to former § 8-66-104 as it existed prior to 1990.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 8-46-205
What does Colorado Revised Statutes § 8-46-205 cover?
Section 8-46-205 ("Collection of taxes due.") 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 § 8-46-205?
A common citation format is "Colorado Revised Statutes § 8-46-205" (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 § 8-46-205 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.