(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(e) Repealed.
(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.
Source: L. 41: p. 66, § 32. CSA: C. 3, § 32. CRS 53: § 3-7-3. L. 72: p. 576, § 3, effective May 10. C.R.S. 1963: § 3-7-1. L. 83: (1)(b) amended, p. 1538, § 14, effective July 1. L. 85: (1)(e) amended, p. 1283, § 2, effective June 6. L. 96: (1)(e) repealed, p. 559, § 13, effective April 24. L. 97: (1)(d) amended, p. 302, § 15, effective July 1. L. 2002: (1)(b) amended, p. 1361, § 12, effective July 1. L. 2005: (1)(a) amended, p. 911, § 14, effective June 2; (1)(a) amended, p. 926, § 15, effective June 2. L. 2017: (1)(c) amended, (SB 17-224), ch. 179, p. 659, § 3, effective August 9. L. 2018: (1)(c) amended, (SB 18-030), ch. 7, p. 140, § 11, effective October 1; (1)(d) amended, (HB 18-1025), ch. 152, p. 1079, § 10, effective October 1.