{"data":{"id":"us-co/c.r.s.-39-26-702","jurisdiction":"us-co","citation":"C.R.S. § 39-26-702","heading":"Department of revenue - rules.","body":"The department of revenue shall adopt rules for the administration and enforcement of this part 7.","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 7 - SALES AND USE TAX EXEMPTIONS"],"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":"a59d139e8d5f039adf949363cc15d501372c0259c5b09c4365e6bf5a72f8ddbb","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-701","next":"us-co/c.r.s.-39-26-703"},"notice":"GroundRules: Original legal text. Not legal advice."}