Colorado Code
Part 1 - Organization
§ 24-35-101. Functions of Department of Revenue - Creation

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 L. 96: (1)(e) repealed, p. 559, § 13, effective April 24.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.

Structure Colorado Code