{"data":{"id":"us-co/c.r.s.-39-26-207","jurisdiction":"us-co","citation":"C.R.S. § 39-26-207","heading":"Penalty interest on unpaid tax.","body":"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.","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 2 - USE TAX"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"aad281fa9e3b917f1b85c37cc06ead6a9187f97dffddb1c6f1ef1e203e60fd4b","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-206","next":"us-co/c.r.s.-39-26-208"},"notice":"GroundRules: Original legal text. Not legal advice."}