C.R.S. Section 39-27-116
Authority of executive director

  • enforcement

(1)

Intentionally left blank —Ed.

(a)

It is the duty of the executive director of the department of revenue to see that all of the provisions of this part 1 are enforced and obeyed, and that all violations thereof are promptly prosecuted, and that all taxes and penalties are collected. To that end, the executive director has the power to make and adopt such rules and regulations relating to the administration and enforcement of the provisions of this part 1 as may be deemed proper and rules and regulations to govern his proceedings and to regulate the mode and manner of all investigations and hearings and to alter and amend the same.

(b)

It is the duty of officers of the Colorado state patrol, and sheriffs, county police officers, city, village, and town police officers, and all other officers whose duty it is to see to the enforcement of state laws to aid the executive director in the enforcement of this part 1. Upon request of the executive director, it is the duty of the attorney general or any district attorney to commence and prosecute to final determination in any court of competent jurisdiction all necessary actions to enforce the provisions of this part 1.

(c)

All the remedies and penalties provided by this part 1 shall be cumulative, and no action or suit for recovery of one penalty, or of the tax, shall be a bar to the recovery of any other penalty or to any criminal prosecution under this part 1. The inspectors, investigators, or other persons designated by the executive director have all the powers conferred by law to serve warrants, summonses, and other processes, to conduct sales in any county or city and county of this state, and to require the operator of any vehicle to stop and upon demand to exhibit any permits, licenses, registration cards, or other papers or documents required to be in his possession and to submit to a complete inspection of such vehicle and the equipment, cargo, fuel tanks, interior, and license plates.

(d)

If the owner or operator of any vehicle is in violation of any of the provisions of this part 1, officers of the Colorado state patrol, sheriffs, county police officers, and city, village, and town police officers and the inspectors, investigators, or other persons designated by the executive director have the power to detain such vehicle until such time as the violation ceases.

(2)

It is the duty of the executive director of the department of revenue, at the time of issuance of any new license to a refiner or distributor under this part 1, to notify the county treasurer of the county where the new licensee is located of the name and address of such licensee.

Source: Section 39-27-116 — Authority of executive director - enforcement, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑27‑101
Construction - definitions 39‑27‑102
Tax imposed on gasoline and special fuel - deposits - penalties 39‑27‑102.5
Exemptions on tax imposed - ex-tax purchases - definition 39‑27‑103
Refunds - penalties - checkoff - limits on collections 39‑27‑104
License and deposit - exception 39‑27‑105
Collection of tax on gasoline and special fuel - rules - repeal 39‑27‑105.5
Lien to secure payment of taxes - exemption - recovery 39‑27‑107
When users other than distributors must report 39‑27‑108
Penalty for failure to report or pay tax 39‑27‑109.7
Data collection services 39‑27‑110
Inspection of records 39‑27‑111
Tax in lieu of all other taxes imposed 39‑27‑112
Payment of expenses and distribution of funds 39‑27‑114
False oath 39‑27‑116
Authority of executive director - enforcement 39‑27‑117
Filing with executive director - when deemed to have been made 39‑27‑119
Not applicable to interstate commerce 39‑27‑120
Penalties 39‑27‑121
State treasurer custodian of deposits 39‑27‑122
Measurement - liquefied petroleum gas and natural gas - director of division of oil and public safety - rules 39‑27‑123
Department of transportation - special fuels - impact - report 39‑27‑301
Definitions 39‑27‑302
Agreements between jurisdictions 39‑27‑303
Tax imposed 39‑27‑304
Provisions of agreements 39‑27‑305
Credit for purchases 39‑27‑306
Tax and fee collection 39‑27‑307
Compliance 39‑27‑308
Appeals 39‑27‑309
Exchange of information 39‑27‑310
Construction of this part 3 - rules and regulations
Green check means up to date. Up to date

Current through Fall 2024

§ 39-27-116’s source at colorado​.gov