{"data":{"id":"us-co/c.r.s.-24-35-101","jurisdiction":"us-co","citation":"C.R.S. § 24-35-101","heading":"Functions of department of revenue - creation.","body":"(1) There is hereby created the department of revenue, the functions of which are the collection of the following:\n\n(a) Taxes levied and the license fees imposed by the provisions of articles 22 and 26 to 29 of title 39, C.R.S., and section 21 of article X of the state constitution, and the administration and enforcement of said provisions;\n\n(b) Taxes levied by the provisions of articles 23.5 and 25 of title 39, C.R.S.;\n\n(c) Taxes levied and the license fees imposed by the provisions of title 42, part 2 of article 5 of title 43, and part 1 of article 20 of title 44, and the administration and enforcement of these provisions;\n\n(d) Taxes levied and the license fees imposed by the provisions of part 5 of article 3 and article 4 of title 44, and the administration and enforcement of said provisions;\n\n(e) Repealed.\n\n(f) Taxes, fees, and other revenues, the payment of which is required by law, which the department may be directed by law, rule, or agreement to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.","path":["Title 24 - GOVERNMENT - STATE","Article 35 - Department of Revenue","Part 1 - ORGANIZATION"],"source_url":"https://olls.info/crs/crs2026-title-24.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"16339c29b7af00a315d26f6382d321d963eac9d115950e8de0ad9650b987fdea","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-24-34-1001-to-24-34-1008","next":"us-co/c.r.s.-24-35-102"},"notice":"GroundRules: Original legal text. Not legal advice."}