"Under color of law" means that you're a law enforcement official. Collecting extra tax and then remitting to the state will almost certainly not cause you any issues.

>"Under color of law" means that you're a law enforcement official.

No.

Collection of taxes is done to enforce law, unless the state is compelling people with something else?

> Collection of taxes is done to enforce law

To _comply with_ law.

comply with and enforce

No you just have to remit the tax.

There is no tax in this situation.