PART VI
TAXES AND ASSESSMENTS
6.1.1 Statutory References: 8-76-101 (1) (3), 8-76-102, 8-79-101, 8-79-102, 8-79-104, and 8-79-107, C.R.S.
6.1.2 Due Date of Taxes. Except as otherwise provided by this regulation 6.1, taxes shall become due and be paid on the last day of the month next following the calendar quarter for which such taxes have accrued unless the amount of said taxes is less than five dollars, in which case payment shall not be required. For purposes of this regulation 6.1, if the due date of taxes falls on a Saturday, Sunday, or legal holiday, payment will be considered timely if postmarked, received in person, or received electronically on the next following day that is not a Saturday, Sunday, or legal holiday.
6.1.3 Payment to Another Jurisdiction. An employer who has erroneously paid to another jurisdiction an amount as taxes properly payable to Colorado shall not be delinquent if taxes properly payable to Colorado are paid within thirty days of the date on which the division determines that such taxes are payable to Colorado.
6.1.4 Erroneous Rate Notice. If, as a result of an incorrect notification or computation of rate by the division, an employer is required to make an additional payment of taxes, such additional payment shall not accrue interest until thirty days after notification by the division that such additional payments are due.
6.1.5 Payments. Quarterly payments shall include all taxes with respect to wages paid for employment in all payroll periods that end within the quarter except, in accordance with regulation 6.1.2, when the quarterly taxes due are less than five dollars.
6.1.6 First Payment of New Employer. The first tax payment of any employing unit that becomes an employer at any time during a calendar year shall become due and be paid on or before the last day of the month immediately following the calendar quarter in which such employing unit becomes an employer. Said payment shall include taxes with respect to wages paid for employment occurring on and from the first day of the calendar year through all payroll periods that end within the calendar quarter in which the employing unit becomes an employer.
6.1.7 Application of Payments on Delinquent Accounts. Whenever a delinquency exists in the account of an employer and payment is submitted to the division upon said account, the division shall apply such payment in the following order of priority:
.1 Penalties owed, starting with the earliest quarter in which such penalty was incurred;
.2 Interest already charged, commencing with the earliest quarter in which such interest is due;
.3 Interest accrued on unpaid taxes as of the date of the payment, commencing with the earliest quarter in which taxes are due;
.4 Unpaid taxes, starting with the earliest quarter in which taxes are due.
6.2 ASSESSMENTS AND RECOMPUTATIONS
6.2.1 Statutory References: 8-72-101 (1), 8-72-108, 8-79-104, and 8-79-107, C.R.S.
6.2.2 Obtaining Information. If, in the judgment of the division or upon its information and knowledge, the report of wages included in an employer’s tax report is incomplete or in error, the division may require a further report, examine the employer’s relevant books and records, or use other reasonable measures to the extent necessary to obtain an accurate report.
6.2.3 Summary Methods. If a contributing employer is delinquent in filing a tax report within the time prescribed by the division or if a reimbursing employer whose records are needed to make a proper determination of an amount of indebtedness or other matter declines to make its records available, the division may, in its discretion:
.1 Use the information and knowledge available to the division to estimate the amount of taxable wages paid by a contributing employer during the tax period or periods. The amount of taxable wages so determined shall be deemed to have been paid by the employer and shall be used to determine the annual payroll;
.2 Assess the employer for taxes calculated on the basis of the estimated wages; and
.3 Issue a subpoena duces tecum to compel an employer to release books and records to the division for use in obtaining the required information.
6.2.4 Notification. A contributing employer who is delinquent in filing reports or paying taxes shall be promptly notified of the assessment computed under regulation 6.2.3.
6.2.5 Recomputations. Notwithstanding the provisions of regulation 11.1, the division may correct errors of computation whenever such erroneous computations are found or brought to the division's attention.
6.2.6 Notice of Recomputation. Every interested party shall be promptly notified of any recomputation made hereunder that affects an employer's liability for taxes.
6.2.7 Recomputation Not a Redetermination. An initial recomputation issued hereunder shall not be deemed to be a redetermination decision under regulation 11.1.
6.2.8 Redetermination Rights. Assessments and recomputations made hereunder are subject to redetermination pursuant to the provisions of regulation 11.1.