Colorado Statutes
§ 39-37-108 — Books and records to be preserved
(1)Every vendor shall keep
complete and accurate records necessary for the determination of the correct tax
liability, including itemized invoices of all retail sales of any firearms, firearm
precursor parts, or ammunition in this state.
(2)A vendor shall provide a copy of the records required to be kept pursuant
to subsection (1) of this section, and any other records deemed necessary by the
executive director for the determination of the correct tax liability to the executive
director, if so requested. The executive director may establish the acceptable form
of such records.
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Legislative History
Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2896, � 1,
effective December 17 (see editor's note following the article 37 heading).
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes