Colorado Statutes

§ 29-2-301 — Definitions

Colorado·Title 29 Government·Art. County and Municipal Sales or Use Tax

As used in this part 3, unless the context otherwise requires:

(1)Department means the department of revenue.
(2)Executive director means the executive director of the department.
(3)Local government means home rule and statutory cities, towns, cities and counties, and counties.

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Legislative History

Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 546, � 1, effective July 1, 2025.

Nearby Sections

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