The department of revenue shall adopt rules for the administration and enforcement of this part 7.
Source: L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1.
Department of revenue - rules
Colo. Rev. Stat. § 39-26-702, under SALES AND USE TAX EXEMPTIONS.
Colo. Rev. Stat. § 39-26-702