0 chapters · 3,055 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…