Colorado recently released an updated version of FYI General 11: Colorado Civil Tax Penalties and Interest. This publication provides guidance on annual interest rates relating to tax underpayments and penalty information.
There was one correction to the publication which involves the daily calculation of interest: the parenthetical that accounts for leap year using 366 days for calculation purposes was removed. Calculations for the daily amount owed should use 365 days instead.
To review this updated version of FYI General 11, please click here.