Title 24, Government - State
0 chapters · 2,521 sections in this title.
Colo. Rev. Stat. § 24-35-101 Functions of department of revenue - creation
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(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 constitutio…
Colo. Rev. Stat. § 24-35-102 Executive director - annual report
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(1) There is created the office of the executive director of the department of revenue, who is the head of the department. The executive director shall be appointed by the governor, with the consent of the senate, and shall serve at the pleasure of the governor. The reappointment…
Colo. Rev. Stat. § 24-35-103 Powers of executive director - deputies
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(1) In addition to the divisions specified in section 24-1-117 (4), the executive director of the department of revenue, subject to the approval of the governor, may create such groups, divisions, or subordinate departments within the department of revenue as he or she deems nece…
Colo. Rev. Stat. § 24-35-103.5 Private letter rulings - information letters - fees - creation of fund - definitions
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(1) As used in this section, unless the context otherwise requires: (a) “Information letter” means a nonbinding statement issued by the department of revenue to a taxpayer that provides general information regarding any tax or fee administered by the department pursuant to sectio…
Colo. Rev. Stat. § 24-35-104 Bond of executive director
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The executive director of the department of revenue, on or before entering upon the duties of his office, shall give bond to the state of Colorado in the sum of two hundred thousand dollars, conditioned upon the faithful discharge of the duties of his office. Said bond shall be s…
Colo. Rev. Stat. § 24-35-105 Supplies
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The department of revenue shall be provided with suitable quarters, equipment, services, supplies, materials, and other facilities and services as may be necessary to carry out its functions and is authorized to incur necessary expenditures for such facilities and services, subje…
Colo. Rev. Stat. § 24-35-106 Deposits by executive director
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The executive director of the department of revenue, before the close of each business day, shall deposit with the state treasurer all sums of money collected by the department of revenue. The state treasurer, upon receipt of any moneys from the executive director, shall execute …
Colo. Rev. Stat. § 24-35-107 Division of enforcement - deputy director of revenue appointed. (Repealed)
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C.R.S. 24-35-107Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 24-35-108 Functions of department of revenue - collection of state taxes
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(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 t…
Colo. Rev. Stat. § 24-35-108.5 Annual disclosure to individual taxpayers of average taxes paid
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(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 th…
Colo. Rev. Stat. § 24-35-109 Collections - distraint and sale
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(1) The department of revenue has every power provided by law to enforce the collection of taxes and license fees due the state by foreclosure of liens against real estate and by execution and sale as for a debt due the state or any taxing division or agency thereof. (2) Specific…
Colo. Rev. Stat. § 24-35-110 Collection for political subdivisions - contract
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The executive director of the department of revenue is hereby authorized to negotiate and contract with any city, town, or city and county for the purpose of arranging for the collection by the department of revenue of any tax levied by the city, town, or city and county which is…
Colo. Rev. Stat. § 24-35-111 Collection fee
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The executive director of the department of revenue is hereby authorized to make any agreement with any city, town, or city and county for the collection of such taxes under such conditions as he may approve, if such agreement includes a fee in such amount as may be necessary to …
Colo. Rev. Stat. § 24-35-112 Legal adviser
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The attorney general is the legal adviser for the department of revenue and has control of all matters relating to the interpretation of law, commencement of legal proceedings, and conduct of legal actions for the enforcement and collection of delinquent taxes, assessments, and l…
Colo. Rev. Stat. § 24-35-113 Employees interchangeable
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(1) It is the duty of the executive director of the department of revenue in the administration of his or her department to organize the same so that all employees of the department, insofar as possible, are interchangeable in work assignment, to the end that they may be shifted …
Colo. Rev. Stat. § 24-35-114 Civil penalty for unpaid checks
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(1) The executive director of the department of revenue, or such executive director's delegate, shall assess a forty-one-dollar penalty against any person who issues a check returned for any of the reasons set forth in subsection (2) of this section to the department of revenue i…
Colo. Rev. Stat. § 24-35-115 Mineral audit program
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(1) The purpose of the mineral audit program established by this section is to develop reasonable assurance that all mineral revenues due to the state are received. (2) The department of revenue shall conduct or cause to be conducted audits of oil, gas, and mineral rents and roya…
Colo. Rev. Stat. § 24-35-116 Applications for licenses - authority to suspend licenses - rules
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(1) Every application by an individual for a license issued by the department of revenue or any division or authorized agent of such department shall require the applicant's name, address, and social security number. (2) The department of revenue or any division or any authorized…
Colo. Rev. Stat. § 24-35-117 Public list of delinquent state taxes
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(1) Notwithstanding any provision of law, the executive director of the department of revenue shall annually disclose a list of all taxpayers, including but not limited to individuals, trusts, partnerships, corporations, and other taxable entities, that are delinquent in the paym…
Colo. Rev. Stat. § 24-35-118 Regional tourism projects - authority of department
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(1) In addition to the other functions and powers of the department of revenue and the executive director of the department pursuant to this part 1, the department shall establish and determine the base year revenue, as defined in section 24-46-303 (1), for each regional tourism …
Colo. Rev. Stat. § 24-35-119 Law enforcement agencies of department to provide identification cards to retired peace officers upon request - definitions
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(1) As used in this section, unless the context otherwise requires: (a) “Law enforcement agency of the department” means the department of revenue and any agency within the department of revenue that employs at least one peace officer. (b) “Peace officer” means a peace officer de…
Colo. Rev. Stat. § 24-35-120 Peace officer hiring - required use of waiver - definitions
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(1) The department of revenue shall require each candidate that it interviews for a peace officer position who has been employed by another law enforcement agency or governmental agency to execute a written waiver that explicitly authorizes each law enforcement agency or governme…
Colo. Rev. Stat. § 24-35-121 Colorado offender identification program
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The department of revenue shall collaborate with the department of corrections to operate the program established in section 17-33-102 to provide state-issued identification for offenders. Source: L. 2021: Entire section added, (SB 21-153), ch. 101, p. 406, � 2, effective Septemb…
Colo. Rev. Stat. § 24-35-122 Specified semiautomatic firearms guidance
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The division in the department of revenue responsible for issuing state firearms dealer permits shall provide guidance and clarification to assist in the implementation of section 18-12-116. The division shall publish and make publicly available guidance about specific models of …
Colo. Rev. Stat. § 24-35-401 (Repealed)
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Source: L. 2018: Entire part repealed, (HB 18-1026), ch. 24, p. 281, � 3, effective October 1. Editor's note: (1) This part 4 was added in 1989. For amendments to this part 4 prior to its repeal in 2018, consult the 2017 Colorado Revised Statutes and the Colorado statutory resear…