Colorado § 39-27-116 Authority of executive director - enforcement

Colorado Statutes

§ 39-27-116 — Authority of executive director - enforcement

Colorado·Title 39 Taxation·Art. Gasoline and Special Fuel Tax

(1)(a) It is the duty of the executive director of the department of revenue to see that all of the provisions of this part 1 are enforced and obeyed, and that all violations thereof are promptly prosecuted, and that all taxes and penalties are collected. To that end, the executive director has the power to make and adopt such rules and regulations relating to the administration and enforcement of the provisions of this part 1 as may be deemed proper and rules and regulations to govern his proceedings and to regulate the mode and manner of all investigations and hearings and to alter and amend the same.

(b)It is the duty of officers of the Colorado state patrol, and sheriffs, county police officers, city, village, and town police officers, and all other officers whose duty it

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(1) (a) It is the
duty of the executive director of the department of revenue to see that all of the
provisions of this part 1 are enforced and obeyed, and that all violations thereof are
promptly prosecuted, and that all taxes and penalties are collected. To that end,
the executive director has the power to make and adopt such rules and regulations
relating to the administration and enforcement of the provisions of this part 1 as
may be deemed proper and rules and regulations to govern his proceedings and to
regulate the mode and manner of all investigations and hearings and to alter and
amend the same.

(b) It is the duty of officers of the Colorado state patrol, and sheriffs, county
police officers, city, village, and town police officers, and all other officers whose
duty it is to see to the enforcement of state laws to aid the executive director in the
enforcement of this part 1. Upon request of the executive director, it is the duty of
the attorney general or any district attorney to commence and prosecute to final
determination in any court of competent jurisdiction all necessary actions to
enforce the provisions of this part 1.

(c) All the remedies and penalties provided by this part 1 shall be cumulative,
and no action or suit for recovery of one penalty, or of the tax, shall be a bar to the
recovery of any other penalty or to any criminal prosecution under this part 1. The
inspectors, investigators, or other persons designated by the executive director
have all the powers conferred by law to serve warrants, summonses, and other
processes, to conduct sales in any county or city and county of this state, and to
require the operator of any vehicle to stop and upon demand to exhibit any permits,
licenses, registration cards, or other papers or documents required to be in his
possession and to submit to a complete inspection of such vehicle and the
equipment, cargo, fuel tanks, interior, and license plates.

(d) If the owner or operator of any vehicle is in violation of any of the
provisions of this part 1, officers of the Colorado state patrol, sheriffs, county police
officers, and city, village, and town police officers and the inspectors, investigators,
or other persons designated by the executive director have the power to detain
such vehicle until such time as the violation ceases.

(2) It is the duty of the executive director of the department of revenue, at
the time of issuance of any new license to a refiner or distributor under this part 1,
to notify the county treasurer of the county where the new licensee is located of
the name and address of such licensee.

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Legislative History

Source: L. 33: p. 737, � 15. CSA: C. 16, � 395. L. 53: p. 163, � 6. CRS 53: � 138-3-20. C.R.S. 1963: � 138-2-20. L. 70: p. 391, � 5. L. 79: Entire section amended, p. 1485, � 14, effective January 1, 1980.