Colorado Statutes

§ 39-26-107 — Rules and regulations

Colorado § 39-26-107
JurisdictionColorado
Title 39Taxation
Art.Sales and Use Tax

This text of Colorado § 39-26-107 (Rules and regulations) 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. § 39-26-107 (2026).

Text

To provide uniform methods of adding the tax, or the average equivalent thereof, to the selling price, it is the duty of the executive director of the department of revenue to formulate and promulgate after hearing appropriate rules and regulations to effectuate the purpose of sections 39-26-105 to 39-26-113.

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Legislative History

Source: L. 35: p. 1007, � 5. CSA: C. 144, � 7. L. 37: p. 1083, � 1. CRS 53: � 138-6-7. C.R.S. 1963: � 138-5-7.

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Bluebook (online)
Colorado § 39-26-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-26-107.