{"data":{"id":"us-co/c.r.s.-44-30-602","jurisdiction":"us-co","citation":"C.R.S. § 44-30-602","heading":"Return and remittance.","body":"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.","path":["Title 44 - REVENUE - REGULATION OF ACTIVITIES","Article 30 - Colorado Limited Gaming Act","Part 6 - GAMING TAX"],"source_url":"https://olls.info/crs/crs2026-title-44.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"8d393e65e8314671bcc13177dadb4ec35dff675e89cb9e71c9e69cc83ab280f6","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-44-30-601","next":"us-co/c.r.s.-44-30-603"},"notice":"GroundRules: Original legal text. Not legal advice."}