{"data":{"id":"us-co/c.r.s.-39-26-107","jurisdiction":"us-co","citation":"C.R.S. § 39-26-107","heading":"Rules and regulations.","body":"To provide uniform methods of adding the tax, or the average equivalent thereof, to the selling price, it is the duty of the executive director of the department of revenue to formulate and promulgate after hearing appropriate rules and regulations to effectuate the purpose of sections 39-26-105 to 39-26-113.","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 1 - SALES TAX"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"f14601f908822d4b65a08366013aa72932b22814e69219d03b5997c4bf85d927","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-106","next":"us-co/c.r.s.-39-26-108"},"notice":"GroundRules: Original legal text. Not legal advice."}