§ 24-35-108 — Functions of department of revenue - collection of state taxes

Colorado § 24-35-108

• Jurisdiction: Colorado
• Title 24: Government
• Art.: Department of Revenue

Text

(1) In addition to any function specified in this article, the functions of the
department of revenue and the duties of the executive director of the department
of revenue as the head of said department or of the head of a group, division, or
subordinate department appointed by the executive director in accordance with
this article are:

(a) To collect delinquent taxes, assessments, and licenses under the
jurisdiction of the department of revenue;

(b) To assist the attorney general in the prosecution of any legal actions
commenced for the collection of any delinquent tax, assessment, or license within
the jurisdiction of the department of revenue;

(c) To audit reports and returns of taxpayers in connection with all taxes,
assessments, and licenses within the jurisdiction of the department of revenue, and,
in the performance of this function and duty, the work of the department of revenue
shall be so planned and organized that when a field auditor of the department of
revenue investigates the tax liability of a taxpayer, to the extent practical, he or she
shall examine the tax liability of such taxpayer with respect to all state taxes as to
which the return or report of the taxpayer is in question to the end that separate
audits by different auditors shall be reduced to a minimum;

(d) To assist local tax collectors insofar as the collection of state taxes is
concerned;

(e) To promulgate and establish, with the approval of the governor, rules
governing not only the internal administration of the department of revenue but
also the collection of taxes, assessments, and licenses and delinquencies in any
thereof;

(f) To make arbitrary deficiency and jeopardy assessments as provided by
law and by the rules of the department;

(g) Such other duties as may be delegated from time to time to the
department of revenue by law concerning the enforcement and collection of state
taxes, assessments, and licenses;

(h) To act for and on behalf of the executive director of the department of
revenue in all department of revenue matters whenever the executive director
specifically authorizes the head of a group, division, or subordinate department to
act on his or her behalf for the purposes described in this section.

Legislative History

Source: L. 41: p. 72, � 39. CSA: C. 3, � 39. CRS 53: � 3-7-10. C.R.S. 1963: � 3-7-8. L. 76: (1)(h) added, p. 777, � 1, effective July 1. L. 2000: IP(1), (1)(c), (1)(e), (1)(g), and (1)(h) amended, p. 1634, � 4, effective June 1.