C.R.S. Section 24-1-117
Department of revenue

  • creation

(1)

There is hereby created a department of revenue, the head of which shall be the executive director of the department of revenue, who shall be appointed by the governor, with the consent of the senate, and shall serve at the pleasure of the governor. The reappointment of an executive director after initial election of a governor shall be subject to the provisions of section 24-20-109.

(2)

The department of revenue and the office of the executive director of the department of revenue are created in article 35 of this title 24. The executive director of the department of revenue is a
type 2
entity, as defined in section 24-1-105, and exercises the director’s powers and performs the director’s duties and functions under the department of revenue.

(3)

The powers, duties, and functions of the department of revenue and the liquor enforcement division, which is created in subsection (4)(a) of this section, include the powers, duties, and functions with respect to fermented malt beverages and malt, vinous, and spirituous liquors pursuant to the provisions of articles 3, 4, and 5 of title 44 that were formerly vested in the secretary of state.

(4)

Intentionally left blank —Ed.

(a)

The department of revenue consists of the following divisions:

(I)

and (II)(Deleted by amendment, L. 2000, p. 1632, § 1, effective June 1, 2000.)(III) Repealed.

(IV)

The liquor enforcement division, which is a
type 2
entity, as defined in section 24-1-105;

(V)

The state lottery division, including the Colorado lottery commission created in section 44-40-108, and the director of the state lottery division, created in section 44-40-102, which are
type 2
entities, as defined in section 24-1-105;

(VI)

The division of racing events created in section 44-32-201 (1), the director of the division of racing events, and the Colorado racing commission, created in section 44-32-301 (1), which are
type 2
entities, as defined in section 24-1-105;

(VII)

The division of gaming created in section 44-30-201, the director of the division of gaming, and the Colorado limited gaming control commission, created in section 44-30-301, which are
type 2
entities, as defined in section 24-1-105.
(VIII)(Deleted by amendment, L. 2005, p. 1185, § 41, effective August 8, 2005.)(IX) Such other groups, divisions, sections, and units as the executive director of the department of revenue may create pursuant to section 24-35-103;

(X)

The auto industry division, created in section 44-20-105. The division is a
type 2
entity, as defined in section 24-1-105, and exercises its powers and performs its duties and functions under the department of revenue;

(XI)

The state licensing authority created in section 44-10-201; and

(XII)

The natural medicine division, created in section 44-50-201, which is a
type 2
entity, as defined in section 24-1-105.

(b)

Repealed.

(c)

Intentionally left blank —Ed.

(I)

Whenever any law of this state or any rule promulgated under the laws of this state refers to the division of enforcement of the department of revenue, such law or rule shall be deemed to refer to the department of revenue.

(II)

Repealed.

(5)

The motor carrier services division, created in section 42-8-103 (1), C.R.S., prior to the repeal of said subsection (1) by House Bill 12-1019, enacted in 2012, is abolished, and its powers, duties, and functions are transferred by
type 3
transfers as follows:

(a)

The powers, duties, and functions of its ports of entry section are transferred to the department of public safety and allocated to the Colorado state patrol.

(b)

Its powers, duties, and functions relating to commercial driver’s licenses and the international registration plan are transferred to the department of revenue.

Source: Section 24-1-117 — Department of revenue - creation, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-24.­pdf (accessed Oct. 20, 2023).

24‑1‑101
Legislative declaration 24‑1‑102
Short title 24‑1‑103
Head of department defined 24‑1‑104.1
State education standards review - review committees convened by department of education - youth participation - definition 24‑1‑105
Types of entities defined - creation of new entities - transfers of existing entities 24‑1‑106
Agencies not enumerated - continuation 24‑1‑107
Internal organization of department - allocation and reallocation of powers, duties, and functions - limitations 24‑1‑107.5
Nonprofit entities created or supported by state agencies and state-level authorities - requirements - legislative declaration 24‑1‑108
Appointment of officers and employees - repeal 24‑1‑109
Office of the governor 24‑1‑110
Principal departments 24‑1‑111
Department of state - creation 24‑1‑112
Department of the treasury - creation 24‑1‑113
Department of law - creation 24‑1‑114
Department of higher education - creation 24‑1‑115
Department of education - creation 24‑1‑117
Department of revenue - creation 24‑1‑119
Department of public health and environment - creation 24‑1‑119.5
Department of health care policy and financing - creation 24‑1‑120
Department of human services - creation 24‑1‑120.5
Department of early childhood - creation 24‑1‑121
Department of labor and employment - creation 24‑1‑122
Department of regulatory agencies - creation 24‑1‑123
Department of agriculture - creation 24‑1‑124
Department of natural resources - creation - divisions 24‑1‑125
Department of local affairs - creation 24‑1‑127
Department of military and veterans affairs - creation 24‑1‑128
Department of personnel - creation 24‑1‑128.5
Department of corrections - creation 24‑1‑128.6
Department of public safety - creation 24‑1‑128.7
Department of transportation - creation 24‑1‑130
Actions, suits, or proceedings not to abate by reorganization - maintenance by or against successors 24‑1‑131
Rules, regulations, and orders adopted prior to article - continuation 24‑1‑132
Transfer of officers and employees 24‑1‑133
Transfer of property and records 24‑1‑134
Subsequent powers and functions - assignment 24‑1‑135
Effect of congressional redistricting on boards and commissions - definition 24‑1‑135.5
Boards and commissions - definitions 24‑1‑136
“Information Coordination Act” - policy - functions of the heads of principal departments 24‑1‑136.5
Long-range planning for capital construction, controlled maintenance, capital renewal - policy - heads of principal departments 24‑1‑138
Mandatory donation of services prohibited
Green check means up to date. Up to date

Current through Fall 2024

§ 24-1-117’s source at colorado​.gov