CO · jury_instructions
COLJI-Crim. 20:01
FAILURE TO PAY GAMING TAX (EVASION)
The elements of the crime of failure to pay gaming tax (evasion) are:
1. That the defendant,
2. in the State of Colorado, at or about the date and place charged,
3. in attempting to defeat or evade a tax imposed by the Limited
Gaming Act of 1991,
4. made a false or fraudulent return.
[5. and that the defendant’s conduct was not legally authorized by
the affirmative defense[s] in Instruction[s] ___.]
After considering all the evidence, if you decide the prosecution has
proven each of the elements beyond a reasonable doubt, you should find
the defendant guilty of failure to pay gaming tax (evasion).
After considering all the evidence, if you decide the prosecution has
failed to prove any one or more of the elements beyond a reasonable doubt,
you should find the defendant not guilty of failure to pay gaming tax
(evasion).
History
COLJI-Crim. (2025), Colorado Supreme Court Model Criminal Jury Instructions Committee. The committee's page: "The 2025 edition was published online on February 25, 2026." © 2025 Supreme Court of Colorado for the State of Colorado.
Provenance
- Source
- www.coloradojudicial.gov
- Retrieved
- 2026-09-24
- Edition
- crim-2026-02-25
- Content hash
02e066b5d37e251c7fc04c549155bbe2f4002a5bbd0995e8260242cae0ce5693
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