C.R.S. Section 24-35-101
Functions of department of revenue

  • creation

(1)

There is hereby created the department of revenue, the functions of which are the collection of the following:

(a)

Taxes levied and the license fees imposed by the provisions of articles 22 and 26 to 29 of title 39, C.R.S., and section 21 of article X of the state constitution, and the administration and enforcement of said provisions;

(b)

Taxes levied by the provisions of articles 23.5 and 25 of title 39, C.R.S.;

(c)

Taxes levied and the license fees imposed by the provisions of title 42, part 2 of article 5 of title 43, and part 1 of article 20 of title 44, and the administration and enforcement of these provisions;

(d)

Taxes levied and the license fees imposed by the provisions of part 5 of article 3 and article 4 of title 44, and the administration and enforcement of said provisions;

(e)

Repealed.

(f)

Taxes, fees, and other revenues, the payment of which is required by law, which the department may be directed by law, rule, or agreement to administer, collect, or enforce.

Source: Section 24-35-101 — Functions of department of revenue - creation, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-24.­pdf (accessed Oct. 20, 2023).

Green check means up to date. Up to date

Current through Fall 2024

§ 24-35-101’s source at colorado​.gov