C.R.S. § 39-26-122 — Administration

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. 39-26-122.5. Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration - repeal. (Repealed) Source: L. 2009: Entire section added, (HB 09-1130), ch. 229, p. 1042, § 2, effective August 5. L. 2024: (4) added by revision, (SB 24-025), ch. 144, pp. 581, 585, §§ 47, 55. Editor's note: (1) Subsection (4) provided for the repeal of this section, effective July 1, 2025. (See L. 2024, pp. 581, 585.) (2) Effective July 1, 2025, this section was relocated to § 29-2-214. Former C.R.S. section numbers are shown in the editor's note following § 29-2-214. For a detailed comparison of this section, see the comparative tables located in the back of the index. 39-26-122.7. Filing and remittance of remote sales - standard sales tax reporting form for remote sales - delayed distributions - central audit bureau - creation. (Repealed) Source: L. 2013: Entire section added, (HB 13-1295), ch. 314, p. 1653, § 8, effective July 1, 2014. L. 2019: Entire section repealed, (HB 19-1240), ch. 264, p. 2501, § 6, effective June 1.