{"data":{"id":"us-co/c.r.s.-29-2-301","jurisdiction":"us-co","citation":"C.R.S. § 29-2-301","heading":"Definitions.","body":"As used in this part 3, unless the context otherwise requires:\n\n(1) \"Department\" means the department of revenue.\n\n(2) \"Executive director\" means the executive director of the department.\n\n(3) \"Local government\" means home rule and statutory cities, towns, cities and counties, and counties.","path":["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"],"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":"4b914d6b04cfd4b9abd8f76bc5e8ce29c6c8c2253fe415c72d2d3e1f05bba9e4","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-29-2-217","next":"us-co/c.r.s.-29-2-302"},"notice":"GroundRules: Original legal text. Not legal advice."}