Colorado Statutes

§ 39-26-122 — Administration

Colorado·Title 39 Taxation·Art. Sales and Use Tax
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.

Nearby Sections

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