The administration of this part 1 is vested in and shall be exercised by the executive director of the department of revenue who shall prescribe forms and reasonable rules and regulations in conformity with this part 1 for the making of returns, for the ascertainment, assessment, and collection of the taxes imposed under this part 1, and for the proper administration and enforcement of this part 1.
Source: L. 35: p. 1018, § 18. CSA: C. 144, § 32. L. 37: p. 1097, § 1. CRS 53: § 138-6-31. C.R.S. 1963: § 138-5-31.
ANNOTATION
Injunction prohibiting executive director from promulgating rules and regulations is improper interference with the executive branch of government. Colo. Coll. v. Heckers, 33 Colo. App. 219, 517 P.2d 419 (1973).
Because courts cannot interfere until director exercises authority. Actions of the executive director are subject to judicial review, but until he has exercised his authority, the courts may not interfere with the administrative authority vested in him. Colo. Coll. v. Heckers, 33 Colo. App. 219, 517 P.2d 419 (1973).
Applied in Montgomery Ward & Co. v. State Dept. of Rev., 628 P.2d 85 (Colo. 1981).