Colorado Code § 39-26-122

Administration
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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.

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