§ 39-26-122. Administration

CO Rev Stat § 39-26-122 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

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.