C.R.S. § 39-27-310 — Construction of this part 3 - rules and regulations

(1) This part 3 shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this part 3 among jurisdictions enacting it for the purpose of participating in a multijurisdictional motor fuel tax and fee agreement. (2) The department shall adopt such rules and regulations as are necessary to implement this part 3 and any agreement entered into under this part 3. Source: L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: (1) amended, p. 1095, § 6, effective June 1. L. 2021: (1) amended, (SB 21-260), ch. 250, p. 1404, § 21, effective June 17. Cross references: For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021. Tobacco Tax ARTICLE 28 Cigarette Tax Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the apportionment of the gross state cigarette tax to incorporated cities and incorporated towns, see § 39-22-623. PART 1 CIGARETTE TAX