Colorado Statutes

§ 39-26-122 — Administration

Colorado § 39-26-122
JurisdictionColorado
Title 39Taxation
Art.Sales and Use Tax

This text of Colorado § 39-26-122 (Administration) 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. § 39-26-122 (2026).

Text

The administration of this part 1 is vested in and shall be exercised by the executive director of the department of revenue who shall prescribe forms and reasonable rules and regulations in conformity with this part 1 for the making of returns, for the ascertainment, assessment, and collection of the taxes imposed under this part 1, and for the proper administration and enforcement of this part 1.

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Legislative History

Source: L. 35: p. 1018, � 18. CSA: C. 144, � 32. L. 37: p. 1097, � 1. CRS 53: � 138-6-31. C.R.S. 1963: � 138-5-31.

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Bluebook (online)
Colorado § 39-26-122, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-26-122.