{"data":{"id":"us-co/c.r.s.-29-2-211","jurisdiction":"us-co","citation":"C.R.S. § 29-2-211","heading":"Sales or use tax on motor vehicles.","body":"The executive director is hereby authorized to contract and enter into agreements with the county clerk and recorder and home rule jurisdictions for the collection of state, county, and city or town use taxes upon motor vehicles, and the county clerk and recorder may charge and retain a fee as the director may approve to fully cover the cost of such collection by the county clerk and recorder.","path":["Title 29 - GOVERNMENT - LOCAL","Article 2 - County and Municipal Sales or Use Tax","Part 2 - DEPARTMENT OF REVENUE COLLECTION, ADMINISTRATION, ENFORCEMENT, AND DISTRIBUTION OF LOCAL GOVERNMENT SALES OR USE TAX"],"source_url":"https://olls.info/crs/crs2026-title-29.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"9e6ffb719cefc764b923742394cb71deddb81cd1cace6b723d22a64fede0e65f","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-29-2-210","next":"us-co/c.r.s.-29-2-212"},"notice":"GroundRules: Original legal text. Not legal advice."}