(1) There is hereby created the department of revenue, the functions of which are the collection of the following:
Taxes levied and the license fees imposed by the provisions of articles 22 and 26 to29 of title 39, C.R.S., and section 21 of article X of the state constitution, and the administration and enforcement of said provisions;
Taxes levied by the provisions of articles 23.5 and 25 of title 39, C.R.S.;
Taxes levied and the license fees imposed by the provisions of title 42, part 2 ofarticle 5 of title 43, and part 1 of article 20 of title 44, and the administration and enforcement of these provisions;
Taxes levied and the license fees imposed by the provisions of part 5 of article 3 andarticle 4 of title 44, and the administration and enforcement of said provisions; (e) Repealed.
(f) Taxes, fees, and other revenues, the payment of which is required by law, which the department may be directed by law, rule, or agreement to administer, collect, or enforce.
Source: L. 41: p. 66, § 32. CSA: C. 3, § 32. CRS 53: § 3-7-3. L. 72: p. 576, § 3, effective May 10. C.R.S. 1963: § 3-7-1. L. 83: (1)(b) amended, p. 1538, § 14, effective July 1. L. 85: (1)(e) amended, p. 1283, § 2, effective June 6. L. 96: (1)(e) repealed, p. 559, § 13, effective April 24. L. 97: (1)(d) amended, p. 302, § 15, effective July 1. L. 2002: (1)(b) amended, p. 1361, § 12, effective July 1. L. 2005: (1)(a) amended, p. 911, § 14, effective June 2; (1)(a) amended, p. 926, § 15, effective June 2. L. 2017: (1)(c) amended, (SB 17-224), ch. 179, p. 659, § 3, effective August 9. L. 2018: (1)(c) amended, (SB 18-030), ch. 7, p. 140, § 11, effective October 1; (1)(d) amended, (HB 18-1025), ch. 152, p. 1079, § 10, effective October 1.
Cross references: (1) For the responsibility of the department of revenue for the collection of the Colorado estate tax and severance tax, see articles 23.5 and 29 of title 39.
(2) For the legislative declaration contained in the 2005 act amending subsection (1)(a), see section 1 of chapter 241, Session Laws of Colorado 2005.