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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-27-307

Compliance

Official textolls.info

# (1)

The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with this part 3 or any rules or regulations issued pursuant to section 39-27-310 (2).

# (2)

For the purpose of any investigation or proceeding under this part 3, the director or any officer designated by the director may administer oaths and affirmations, subpoena witnesses, compel their attendance, take evidence, and require the production of any books, papers, correspondence, memoranda, agreements, or other documents or records which the director deems relevant or material to the inquiry. Source: L. 88: Entire part added, p. 1336, § 1, effective April 14.

Amendment history

L. 88: Entire part added, p. 1336, § 1, effective April 14.

Source: view the official text

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In this article (31 sections)
  1. 39-27-101 · Construction - definitions
  2. 39-27-102 · Tax imposed on gasoline and special fuel - deposits -…
  3. 39-27-102.5 · Exemptions on tax imposed - ex-tax purchases -…
  4. 39-27-103 · Refunds - penalties - checkoff - limits on collections -…
  5. 39-27-104 · License and deposit - exception
  6. 39-27-105 · Collection of tax on gasoline and special fuel - rules -…
  7. 39-27-105.5 · Lien to secure payment of taxes - exemption - recovery
  8. 39-27-107 · When users other than distributors must report
  9. 39-27-108 · Penalty for failure to report or pay tax
  10. 39-27-109.7 · Data collection services
  11. 39-27-110 · Inspection of records
  12. 39-27-111 · Tax in lieu of all other taxes imposed
  13. 39-27-112 · Payment of expenses and distribution of funds
  14. 39-27-114 · False oath
  15. 39-27-116 · Authority of executive director - enforcement
  16. 39-27-117 · Filing with executive director - when deemed to have been…
  17. 39-27-119 · Not applicable to interstate commerce
  18. 39-27-120 · Penalties
  19. 39-27-121 · State treasurer custodian of deposits
  20. 39-27-122 · Measurement - liquefied petroleum gas and natural gas -…
  21. 39-27-123 · Department of transportation - special fuels - impact -…
  22. 39-27-301 · Definitions
  23. 39-27-302 · Agreements between jurisdictions
  24. 39-27-303 · Tax imposed
  25. 39-27-304 · Provisions of agreements
  26. 39-27-305 · Credit for purchases
  27. 39-27-306 · Tax and fee collection
  28. 39-27-307 · Compliance
  29. 39-27-308 · Appeals
  30. 39-27-309 · Exchange of information
  31. 39-27-310 · Construction of this part 3 - rules and regulations
Full table of contents →