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Current as of January 01, 2025 | Updated by Findlaw Staff
(1) There is hereby created the department of revenue, the functions of which are the collection of the following:
(a) Taxes levied and the license fees imposed by the provisions of articles 22 and 26 to 29 of title 39, C.R.S., and section 21 of article X of the state constitution, and the administration and enforcement of said provisions;
(b) Taxes levied by the provisions of articles 23.5 and 25 of title 39, C.R.S.;
(c) Taxes levied and the license fees imposed by the provisions of title 42, part 2 of article 5 of title 43, and part 1 of article 20 of title 44, and the administration and enforcement of these provisions;
(d) Taxes levied and the license fees imposed by the provisions of part 5 of article 3 and article 4 of title 44, and the administration and enforcement of said provisions;
(e) Repealed by Laws 1996, H.B.96-1341, § 13, eff. April 24, 1996.
(f) Taxes, fees, and other revenues, the payment of which is required by law, which the department may be directed by law, rule, or agreement to administer, collect, or enforce.
Cite this article: FindLaw.com - Colorado Revised Statutes Title 24. Government State § 24-35-101. Functions of department of revenue--creation - last updated January 01, 2025 | https://codes.findlaw.com/co/title-24-government-state/co-rev-st-sect-24-35-101/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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