(1) In addition to any function specified in this article, the functions of the department of revenue and the duties of the executive director of the department of revenue as the head of said department or of the head of a group, division, or subordinate department appointed by the executive director in accordance with this article are:
(a) To collect delinquent taxes, assessments, and licenses under the jurisdiction of the department of revenue;
(b) To assist the attorney general in the prosecution of any legal actions commenced for the collection of any delinquent tax, assessment, or license within the jurisdiction of the department of revenue;
(c) To audit reports and returns of taxpayers in connection with all taxes, assessments, and licenses within the jurisdiction of the department of revenue, and, in the performance of this function and duty, the work of the department of revenue shall be so planned and organized that when a field auditor of the department of revenue investigates the tax liability of a taxpayer, to the extent practical, he or she shall examine the tax liability of such taxpayer with respect to all state taxes as to which the return or report of the taxpayer is in question to the end that separate audits by different auditors shall be reduced to a minimum;
(d) To assist local tax collectors insofar as the collection of state taxes is concerned;
(e) To promulgate and establish, with the approval of the governor, rules governing not only the internal administration of the department of revenue but also the collection of taxes, assessments, and licenses and delinquencies in any thereof;
(f) To make arbitrary deficiency and jeopardy assessments as provided by law and by the rules of the department;
(g) Such other duties as may be delegated from time to time to the department of revenue by law concerning the enforcement and collection of state taxes, assessments, and licenses;
(h) To act for and on behalf of the executive director of the department of revenue in all department of revenue matters whenever the executive director specifically authorizes the head of a group, division, or subordinate department to act on his or her behalf for the purposes described in this section.
Source: L. 41: p. 72, � 39. CSA: C. 3, � 39. CRS 53: � 3-7-10. C.R.S. 1963: � 3-7-8. L. 76: (1)(h) added, p. 777, � 1, effective July 1. L. 2000: IP(1), (1)(c), (1)(e), (1)(g), and (1)(h) amended, p. 1634, � 4, effective June 1.
Cross references: For procedures in making rules and regulations, see article 4 of this title.
24-35-108.5. Annual disclosure to individual taxpayers of average taxes paid. (1) For calendar years commencing on or after January 1, 2003, the department of revenue shall determine the average amount of certain federal, state, and local taxes paid by individual taxpayers based on taxpayers' average income as presented in the most recent publication of the data in the department's Colorado tax profile study, or its successor. The department shall disclose such information to taxpayers on an annual basis pursuant to this section.
(2) (a) In the calculation of the average amount of federal taxes paid by individual taxpayers, the department of revenue shall include the average federal income tax and the average amount of the joint employer and employee contribution to social security and medicare paid on behalf of each employee for the tax year corresponding to the most recent publication of the department's Colorado tax profile study, or its successor.
(b) In the calculation of the average amount of state taxes paid by individual taxpayers, the department of revenue shall include the average state individual income tax; sales and use tax; gas and gasohol tax; licenses and registrations; tax on alcoholic beverages; and tax on cigarettes and tobacco.
(c) In the calculation of the average amount of local taxes paid by individual taxpayers, the department of revenue shall include the average residential property tax; local sales and use tax; specific ownership tax; and occupational tax.
(3) For each of the taxes specified in subsection (2) of this section, the department of revenue shall determine the average amount of taxes paid by income classes as presented in the most recent publication of such data in the department's Colorado tax profile study, or its successor. Such income classes shall be stratified from the lowest to the highest income tax ranges.
(4) The department of revenue shall prepare a table that discloses the average amount of taxes paid by taxpayers as printed in the most recent publication of the department's Colorado tax profile study, or its successor. Each tax specified in subsection (2) of this section shall be listed in a column on the left side of the table. The income ranges specified in subsection (3) of this section shall appear across the top of the table. The average amount paid for each tax, the average total amount paid in federal, state, and local tax, and the average total amount paid for all taxes combined shall appear under each income range. The table shall be titled Disclosure of Average Taxes Paid, and the title line of the table shall be printed in eighteen-point type or larger.
(5) The department of revenue shall print the table prepared pursuant to subsection (4) of this section in the income tax booklet that the department provides for taxpayers on an annual basis. The department shall print the table in a clear and noticeable location in the income tax booklet and shall indicate the location of such table in the table of contents for the income tax booklet. The department shall also make the table available on the department's website and shall provide the table to the taxpayer on the software platform that the department makes available to taxpayers to file individual income taxes.
Source: L. 2003: Entire section added, p. 2598, � 1, effective August 6. L. 2018: (5) amended, (HB 18-1144), ch. 17, p. 262, � 2, effective August 8.
Cross references: For the legislative declaration in HB 18-1144, see section 1 of chapter 17, Session Laws of Colorado 2018.