Colorado Revised Statutes Title 39 — Taxation
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 (Repealed) Source: L. 2009: Entire section added, (HB 09-1130), ch. 229, p. 1042, § 2, effective August 5.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 (Repealed) Source: L. 2013: Entire section added, (HB 13-1295), ch. 314, p. 1653, § 8, effective July 1, 2014. L. 2019: Entire section repealed, (HB 19-1240), ch. 264, p. 2501, § 6, effective June 1.
Amendment history
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.
Source: view the official text
In this article (40 sections)
- 39-26-104 · Property and services taxed - definitions
- 39-26-105 · Vendor liable for tax - definitions - repeal
- 39-26-105.2 · Remittance of tax - GIS - vendor held harmless -…
- 39-26-105.4 · Remittance of tax - determination of address - dealer…
- 39-26-105.5 · Remittance of sales taxes - electronic funds transfers
- 39-26-106 · Schedule of sales tax
- 39-26-107 · Rules and regulations
- 39-26-108 · Tax cannot be absorbed
- 39-26-109 · Reports of vendor - rules
- 39-26-111 · Credit sales
- 39-26-112 · Excess tax - remittance - repeal
- 39-26-113 · Collection of sales tax - motor vehicles - off-highway…
- 39-26-113.5 · Refund of state sales taxes for vehicles used in…
- 39-26-115 · Deficiency due to negligence
- 39-26-116 · Record of sales
- 39-26-117 · Tax lien - exemption from lien
- 39-26-118 · Recovery of taxes, penalty, and interest - repeal
- 39-26-119 · License and tax additional
- 39-26-120 · False or fraudulent return, statement - penalty
- 39-26-121 · Penalty
- 39-26-122 · Administration
- 39-26-123 · Receipts - disposition - transfers of general fund surplus…
- 39-26-124 · Applicability to banks
- 39-26-125 · Limitations
- 39-26-126 · Legislative finding as to revenues for old age pension fund
- 39-26-127 · Legislation modifying the state sales tax base - no impact…
- 39-26-128 · Uniform sales and use tax base - definition
- 39-26-129 · Refund for property used in rural broadband service -…
- 39-26-201 · Definitions
- 39-26-202 · Authorization of tax
- 39-26-204 · Periodic return - collection
- 39-26-204.5 · Remittance of tax - electronic database - retailer held…
- 39-26-204.6 · Remittance of tax - determination of address - motor…
- 39-26-205 · Tax constitutes lien - exemption from lien
- 39-26-206 · Failure to make return
- 39-26-207 · Penalty interest on unpaid tax
- 39-26-208 · Collection of use tax - motor vehicles
- 39-26-209 · Rules and regulations
- 39-26-210 · Limitations
- 39-26-211 · Applicability to banks