Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-37-108
Books and records to be preserved
# (1)
Every vendor shall keep complete and accurate records necessary for the determination of the correct tax liability, including itemized invoices of all retail sales of any firearms, firearm precursor parts, or ammunition in this state.
# (2)
A vendor shall provide a copy of the records required to be kept pursuant to subsection (1) of this section, and any other records deemed necessary by the executive director for the determination of the correct tax liability to the executive director, if so requested. The executive director may establish the acceptable form of such records. Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2896, § 1, effective December 17 (see editor's note following the article 37 heading).
Amendment history
L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2896, § 1, effective December 17 (see editor's note following the article 37 heading).
Source: view the official text
In this article (15 sections)
- 39-37-101 · Short title
- 39-37-102 · Legislative declaration
- 39-37-103 · Definitions
- 39-37-104 · Firearms, firearm precursor parts, and ammunition - excise…
- 39-37-105 · Exemption
- 39-37-106 · Administration and enforcement - disputes and refunds -…
- 39-37-107 · Registration required
- 39-37-108 · Books and records to be preserved
- 39-37-109 · Returns and remittance of tax - civil penalty - rules
- 39-37-110 · Distribution of tax collected
- 39-37-111 · Prohibited acts - penalties
- 39-37-112 · Revenue and spending limitations
- 39-37-201 · Submission of ballot issue - excise tax on firearms and…
- 39-37-301 · Firearms and ammunition excise tax cash fund - creation -…
- 39-37-302 · Behavioral and mental health excise tax cash fund -…