{"data":{"id":"us-co/c.r.s.-39-26-122","jurisdiction":"us-co","citation":"C.R.S. § 39-26-122","heading":"Administration.","body":"The administration of this part 1 is vested in and shall be exercised by the executive director of the department of revenue who shall prescribe forms and reasonable rules and regulations in conformity with this part 1 for the making of returns, for the ascertainment, assessment, and collection of the taxes imposed under this part 1, and for the proper administration and enforcement of this part 1.","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":"0a82c6c407946e1c7cc8315523374b13d39ce02e200ffa3c6ad27ae99c015916","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-121","next":"us-co/c.r.s.-39-26-122.5"},"notice":"GroundRules: Original legal text. Not legal advice."}