To provide uniform methods of adding the tax, or the average equivalent thereof, to the selling price, it is the duty of the executive director of the department of revenue to formulate and promulgate after hearing appropriate rules and regulations to effectuate the purpose of sections 39-26-105 to 39-26-113.
Source: L. 35: p. 1007, � 5. CSA: C. 144, � 7. L. 37: p. 1083, � 1. CRS 53: � 138-6-7. C.R.S. 1963: � 138-5-7.