RULE 14  GAMING TAX
47.1-1401    Gaming and Device Taxes.
(2) 	(a)   	Payment of the gaming tax by the retail licensee shall be made to the department by an electronic funds transfer or by any other method permitted in articles 20, 21, and 36 of title 39, C.R.S. Electronic funds transfer is defined to be Automated Clearing House (ACH) debit. Any electronic funds transfer shall be made using ACH debit transaction in the Cash Concentration or Disbursement (CCD) entry format with addendum record as defined by the 1994 ACH rules published by the National Automated Clearing House Association. The data contained in the addendum record shall be in the format of the tax payment (TXP) banking convention published by the National Automated Clearing House Association in 1990. (The references to the rules and conventions of the National Automated Clearing House Association in this regulation do not include later amendments or editions of this referenced material. Certified copies of these rules and conventions are on file at the Department of Revenue and may be obtained or examined by contacting the manager of Deposit Control, 1375 Sherman Street, Denver, Colorado 80261.) The payment for gaming taxes shall be made separately and apart from any other taxes which are paid to the Department. In addition to the payment, the retail licensee shall electronically transmit to the department a tax return in the format provided by the Department. The return shall be transmitted to be received by the Department no later than the 15th day of the month succeeding the calendar month in which the adjusted gross proceeds were received by the retail licensee or the due date if later in accordance with Section 39-21-119(3) C.R.S. (1994). All monthly gaming tax returns beginning with the return for October 1994 taxes shall be transmitted electronically.