Colorado § 24-35-101 Functions of department of revenue - creation

Colorado Statutes

§ 24-35-101 — Functions of department of revenue - creation

Colorado § 24-35-101

Title 24Government

Art.Department of Revenue

This text of Colorado § 24-35-101 (Functions of department of revenue - creation) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 24-35-101 (2026).

Text

(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 sai

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(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(e) Repealed.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.

Legislative History

Source: L. 41: p. 66, � 32. CSA: C. 3, � 32. CRS 53: � 3-7-3. L. 72: p. 576, � 3, effective May 10. C.R.S. 1963: � 3-7-1. L. 83: (1)(b) amended, p. 1538, � 14, effective July 1. L. 85: (1)(e) amended, p. 1283, � 2, effective June 6. L. 96: (1)(e) repealed, p. 559, � 13, effective April 24. L. 97: (1)(d) amended, p. 302, � 15, effective July 1. L. 2002: (1)(b) amended, p. 1361, � 12, effective July 1. L. 2005: (1)(a) amended, p. 911, � 14, effective June 2; (1)(a) amended, p. 926, � 15, effective June 2. L. 2017: (1)(c) amended, (SB 17-224), ch. 179, p. 659, � 3, effective August 9. L. 2018: (1)(c) amended, (SB 18-030), ch. 7, p. 140, � 11, effective October 1; (1)(d) amended, (HB 18-1025), ch. 152, p. 1079, � 10, effective October 1.