Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 29-2-301: Definitions.

Where this section sits in the code

Title 29 - GOVERNMENT - LOCAL
Article 2 - County and Municipal Sales or Use Tax
Part 3 - DISPUTE RESOLUTION FOR SALES OR USE TAX SELF-COLLECTED BY LOCAL GOVERNMENTS

As used in this part 3, unless the context otherwise requires:

(1) "Department" means the department of revenue.

(2) "Executive director" means the executive director of the department.

(3) "Local government" means home rule and statutory cities, towns, cities and counties, and counties.

Collected 2026-09-14T18:37:45Z. Source file · JSON