Colorado Code § 39-27-116

Authority of executive director - enforcement
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(1) (a) It is the duty of the
executive director of the department of revenue to see that all of the provisions of this part 1 are
enforced and obeyed, and that all violations thereof are promptly prosecuted, and that all taxes
and penalties are collected. To that end, the executive director has the power to make and adopt
such rules and regulations relating to the administration and enforcement of the provisions of
this part 1 as may be deemed proper and rules and regulations to govern his proceedings and to
regulate the mode and manner of all investigations and hearings and to alter and amend the
same.
(b) It is the duty of officers of the Colorado state patrol, and sheriffs, county police
officers, city, village, and town police officers, and all other officers whose duty it is to see to the
enforcement of state laws to aid the executive director in the enforcement of this part 1. Upon
request of the executive director, it is the duty of the attorney general or any district attorney to
commence and prosecute to final determination in any court of competent jurisdiction all
necessary actions to enforce the provisions of this part 1.
(c) All the remedies and penalties provided by this part 1 shall be cumulative, and no
action or suit for recovery of one penalty, or of the tax, shall be a bar to the recovery of any other
penalty or to any criminal prosecution under this part 1. The inspectors, investigators, or other
persons designated by the executive director have all the powers conferred by law to serve
warrants, summonses, and other processes, to conduct sales in any county or city and county of
this state, and to require the operator of any vehicle to stop and upon demand to exhibit any
permits, licenses, registration cards, or other papers or documents required to be in his
possession and to submit to a complete inspection of such vehicle and the equipment, cargo, fuel
tanks, interior, and license plates.
(d) If the owner or operator of any vehicle is in violation of any of the provisions of this
part 1, officers of the Colorado state patrol, sheriffs, county police officers, and city, village, and
town police officers and the inspectors, investigators, or other persons designated by the
executive director have the power to detain such vehicle until such time as the violation ceases.
(2) It is the duty of the executive director of the department of revenue, at the time of
issuance of any new license to a refiner or distributor under this part 1, to notify the county
treasurer of the county where the new licensee is located of the name and address of such
licensee.

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