Department of Revenue

C.R.S. tit. 24, art. 35
in effect

C.R.S. § 24-35-101 Functions of department of revenue - creation

24-35-101. Functions of department of revenue - creation. (1) There is hereby created the department of revenue, the functions of which are the collection of the following: (a) Taxes levied and the license fees imposed by the provisions of articles 22 and 26 to 29 of title 39, C.R.S., and section 21 of article X of the state constitution, and the administration and enforcement of said provisions; (b) Taxes levied by the provisions of articles 23.5 and 25 of title 39, C.R.S.; (c) Taxes levied and the license fees imposed by the provisions of title 42, part 2 of article 5 of title 43, and part 1 of article 20 of title 44, and the administration and enforcement of these provisions; (d) Taxes levied and the license fees imposed by the provisions of part 5 of article 3 and article 4 of title 44, and the administration and enforcement of said provisions; (e) Repealed. (f) Taxes, fees, and other revenues, the payment of which is required by law, which the department may be directed by law, rule, or agreement to administer, collect, or enforce.

C.R.S. § 24-35-102 Executive director - annual report

24-35-102. Executive director - annual report. (1) There is created the office of the executive director of the department of revenue, who is the head of the department. The executive director shall be appointed by the governor, with the consent of the senate, and shall serve at the pleasure of the governor. The reappointment of an executive director after initial election of a governor shall be subject to section 24-20-109. Whenever any law of this state refers to the director of revenue, such law shall be deemed to refer to the executive director of the department of revenue. The executive director of the department of revenue is a type 2 entity, as defined in section 24-1-105. (2) The executive director shall be the chief authority of the state and the adviser of the governor and the general assembly in matters of collection of taxes and the enforcement of the taxing and licensing laws and shall have such powers and duties as are necessary and proper to the carrying out of the functions vested by this title in the department of revenue. (3) The executive director shall prepare and transmit annually, in the form and manner prescribed by the heads of the principal departments pursuant to the provisions of section 24-1-136, a report accounting to the governor for the efficient discharge of all responsibilities assigned by law or directive to the department of revenue or to any subdivisions thereof. (4) Publications of the department circulated in quantity outside the executive branch shall be issued by the executive director in accordance with the provisions of section 24-1-136. (5) The executive director shall provide for the printing each year of the financial report summary provided to him by the controller pursuant to section 24-30-207 (2) in the state income tax instruction booklet.

C.R.S. § 24-35-103 Powers of executive director - deputies

24-35-103. Powers of executive director - deputies. (1) In addition to the divisions specified in section 24-1-117 (4), the executive director of the department of revenue, subject to the approval of the governor, may create such groups, divisions, or subordinate departments within the department of revenue as he or she deems necessary for the proper and efficient functioning of said department, and, when established, may appoint, subject to the approval of the governor, all heads of groups, divisions, and subordinate departments. All such appointments shall be from an eligible list prepared by the state personnel director. If there is no eligible list for the position to be filled, the state personnel director shall forthwith issue to the appointee named by the executive director a provisional appointment, which shall remain in effect until examination is had and such eligible list established, but in no event for a longer period than six months. (2) (a) Except as provided in paragraph (b) of this subsection (2), the executive director of the department of revenue, with the written approval of the governor, may combine existing groups, divisions, or subordinate departments or reduce the personnel in any group, division, or subordinate department or combined groups, divisions, or subordinate departments or in the department of revenue as a whole, in which case all employees so losing their positions for such reason, in the order of their seniority, shall be placed at the head of the eligible list of like qualifications and duties by the state personnel director. If such employee is a provisional employee, the employee shall not be placed at the head of any such list unless the employee has passed the regular examination of the state personnel system for such position and then only if his or her grade in such examination entitles such person to such position on said eligible list. (b) The executive director of the department of revenue shall not combine or eliminate the divisions specified in section 24-1-117 (4)(a) unless specifically authorized by law. (3) Repealed. (4) (a) Notwithstanding any provision of law, upon approval by the appropriate examination, registration, or licensing board or commission, the executive director of the department of revenue may change the annual renewal date of any license, registration, or certificate issued by such board or commission in order to ensure that approximately the same number of licenses, registrations, or certificates are scheduled for renewal each month of the year. When an annual renewal date is changed or established pursuant to this subsection (4), the fee for such renewal shall be prorated accordingly, and in no case shall fees for an annual license, registration, or certificate be charged for a period in excess of twenty-four months until July 1, 2005, or, after July 1, 2005, a period in excess of twelve months. (b) This subsection (4) shall not be construed to prohibit the issuance of a license, registration, or certificate for more than twelve months if such authority is granted by statute.

C.R.S. § 24-35-103.5 Private letter rulings - information letters - fees - creation of fund - definitions

24-35-103.5. Private letter rulings - information letters - fees - creation of fund - definitions. (1) As used in this section, unless the context otherwise requires: (a) "Information letter" means a nonbinding statement issued by the department of revenue to a taxpayer that provides general information regarding any tax or fee administered by the department pursuant to section 39-21-102 that is made in response to a written request from a taxpayer for such information. (b) "Private letter ruling" means a written determination issued by the executive director of the department of revenue, or the executive director's designee, to a taxpayer on the consequences of a proposed or completed transaction under any tax or fee administered by the department pursuant to section 39-21-102 that is made in response to a written request from a taxpayer for such a ruling. (2) The executive director of the department of revenue, or the executive director's designee, shall, except as otherwise provided by rule, issue information letters and private letter rulings upon the written request of a taxpayer. The executive director shall promulgate rules in accordance with article 4 of this title establishing the process for issuing an information letter or a private letter ruling, including but not limited to rules that specify: (a) The procedure, form, and time periods for submitting a request for an information letter or a private letter ruling; (b) The terms and conditions under which a private letter ruling binds the department of revenue or may be revoked or modified; except that any revocation by the department of a private letter ruling shall only be effective prospectively and shall not affect any transaction undertaken on or prior to the date of the revocation; (c) The limitations on the applicability of an information letter or a private letter ruling to specific persons, transactions, factual circumstances, and time periods; (d) The circumstances under which a request for an information letter or a private letter ruling may be declined by the executive director of the department of revenue. (3) (a) Except as set forth in subsection (3)(b) of this section, the executive director of the department of revenue shall issue private letter rulings within ninety days after the receipt of a written request by a taxpayer, unless the executive director declines the request. In the event the executive director declines a request for a private letter ruling, the executive director shall notify the taxpayer in writing of such declination no later than thirty days after the date the request was submitted to the department. (b) The executive director of the department of revenue may extend the ninety-day period described in subsection (3)(a) of this section upon the approval of the taxpayer. (3.5) The department of revenue shall track the total full-time equivalent personnel positions necessary and the hours dedicated by each FTE for the issuance, declination, modification, or revocation of all information letters or private letter rulings as required by this section. (4) The issuance, modification, or revocation of an information letter or a private letter ruling shall not constitute a tax policy change for purposes of section 20 (4)(a) of article X of the state constitution. (5) (a) The executive director of the department of revenue shall redact information from an information letter or private letter ruling in order to ensure the confidentiality of the taxpayer or other persons, transactions, factual circumstances, or time periods that are the subject of the information letter or private letter ruling and make public the balance of the information letter or private letter ruling. ecutive director of the department of revenue shall redact information from an information letter or private letter ruling in order to ensure the confidentiality of the taxpayer or other persons, transactions, factual circumstances, or time periods that are the subject of the information letter or private letter ruling and make public the balance of the information letter or private letter ruling. (b) The executive director may withhold the information letter or private letter ruling from the public based upon a determination that information in the information letter or private letter ruling cannot be redacted in a manner that maintains the confidentiality of the taxpayer or other persons, transactions, factual circumstances, or time periods that are the subject of the information letter or private letter ruling. Such a determination shall be subject to review by a court of competent jurisdiction. (6) The executive director of the department of revenue shall promulgate rules pursuant to article 4 of this title establishing reasonable fees for the direct and indirect costs of the administration of this section, which fees shall accompany any request for a private letter ruling made pursuant to subsection (1) of this section. All fees collected shall be transmitted to the state treasurer, who shall credit the same to the private letter ruling fund, which fund is hereby created. The moneys in the fund shall be subject to annual appropriation by the general assembly for the direct and indirect costs of the administration of this section. (7) Repealed.

C.R.S. § 24-35-104 Bond of executive director

24-35-104. Bond of executive director. The executive director of the department of revenue, on or before entering upon the duties of his office, shall give bond to the state of Colorado in the sum of two hundred thousand dollars, conditioned upon the faithful discharge of the duties of his office. Said bond shall be signed by one or more surety companies authorized to transact business in the state of Colorado, and the entire premium therefor shall be paid in one lump sum from state funds, and the general assembly shall make the necessary appropriation therefor.

C.R.S. § 24-35-105 Supplies

24-35-105. Supplies. The department of revenue shall be provided with suitable quarters, equipment, services, supplies, materials, and other facilities and services as may be necessary to carry out its functions and is authorized to incur necessary expenditures for such facilities and services, subject to the limitation of appropriations and dedicated revenues provided therefor.

C.R.S. § 24-35-106 Deposits by executive director

24-35-106. Deposits by executive director. The executive director of the department of revenue, before the close of each business day, shall deposit with the state treasurer all sums of money collected by the department of revenue. The state treasurer, upon receipt of any moneys from the executive director, shall execute a receipt for the money in duplicate, delivering one copy of the receipt to the executive director and retaining the other copy in his or her files.

C.R.S. § 24-35-107 Division of enforcement - deputy director of revenue appointed

24-35-107. Division of enforcement - deputy director of revenue appointed. (Repealed)

C.R.S. § 24-35-108 Functions of department of revenue - collection of state taxes

24-35-108. Functions of department of revenue - collection of state taxes. (1) In addition to any function specified in this article, the functions of the department of revenue and the duties of the executive director of the department of revenue as the head of said department or of the head of a group, division, or subordinate department appointed by the executive director in accordance with this article are: (a) To collect delinquent taxes, assessments, and licenses under the jurisdiction of the department of revenue; (b) To assist the attorney general in the prosecution of any legal actions commenced for the collection of any delinquent tax, assessment, or license within the jurisdiction of the department of revenue; (c) To audit reports and returns of taxpayers in connection with all taxes, assessments, and licenses within the jurisdiction of the department of revenue, and, in the performance of this function and duty, the work of the department of revenue shall be so planned and organized that when a field auditor of the department of revenue investigates the tax liability of a taxpayer, to the extent practical, he or she shall examine the tax liability of such taxpayer with respect to all state taxes as to which the return or report of the taxpayer is in question to the end that separate audits by different auditors shall be reduced to a minimum; (d) To assist local tax collectors insofar as the collection of state taxes is concerned; (e) To promulgate and establish, with the approval of the governor, rules governing not only the internal administration of the department of revenue but also the collection of taxes, assessments, and licenses and delinquencies in any thereof; (f) To make arbitrary deficiency and jeopardy assessments as provided by law and by the rules of the department; (g) Such other duties as may be delegated from time to time to the department of revenue by law concerning the enforcement and collection of state taxes, assessments, and licenses; (h) To act for and on behalf of the executive director of the department of revenue in all department of revenue matters whenever the executive director specifically authorizes the head of a group, division, or subordinate department to act on his or her behalf for the purposes described in this section.

C.R.S. § 24-35-108.5 Annual disclosure to individual taxpayers of average taxes paid

24-35-108.5. Annual disclosure to individual taxpayers of average taxes paid. (1) For calendar years commencing on or after January 1, 2003, the department of revenue shall determine the average amount of certain federal, state, and local taxes paid by individual taxpayers based on taxpayers' average income as presented in the most recent publication of the data in the department's Colorado tax profile study, or its successor. The department shall disclose such information to taxpayers on an annual basis pursuant to this section. (2) (a) In the calculation of the average amount of federal taxes paid by individual taxpayers, the department of revenue shall include the average federal income tax and the average amount of the joint employer and employee contribution to social security and medicare paid on behalf of each employee for the tax year corresponding to the most recent publication of the department's Colorado tax profile study, or its successor. (b) In the calculation of the average amount of state taxes paid by individual taxpayers, the department of revenue shall include the average state individual income tax; sales and use tax; gas and gasohol tax; licenses and registrations; tax on alcoholic beverages; and tax on cigarettes and tobacco. (c) In the calculation of the average amount of local taxes paid by individual taxpayers, the department of revenue shall include the average residential property tax; local sales and use tax; specific ownership tax; and occupational tax. (3) For each of the taxes specified in subsection (2) of this section, the department of revenue shall determine the average amount of taxes paid by income classes as presented in the most recent publication of such data in the department's Colorado tax profile study, or its successor. Such income classes shall be stratified from the lowest to the highest income tax ranges. (4) The department of revenue shall prepare a table that discloses the average amount of taxes paid by taxpayers as printed in the most recent publication of the department's Colorado tax profile study, or its successor. Each tax specified in subsection (2) of this section shall be listed in a column on the left side of the table. The income ranges specified in subsection (3) of this section shall appear across the top of the table. The average amount paid for each tax, the average total amount paid in federal, state, and local tax, and the average total amount paid for all taxes combined shall appear under each income range. The table shall be titled "Disclosure of Average Taxes Paid", and the title line of the table shall be printed in eighteen-point type or larger. (5) The department of revenue shall print the table prepared pursuant to subsection (4) of this section in the income tax booklet that the department provides for taxpayers on an annual basis. The department shall print the table in a clear and noticeable location in the income tax booklet and shall indicate the location of such table in the table of contents for the income tax booklet. The department shall also make the table available on the department's website and shall provide the table to the taxpayer on the software platform that the department makes available to taxpayers to file individual income taxes.

C.R.S. § 24-35-109 Collections - distraint and sale

24-35-109. Collections - distraint and sale. (1) The department of revenue has every power provided by law to enforce the collection of taxes and license fees due the state by foreclosure of liens against real estate and by execution and sale as for a debt due the state or any taxing division or agency thereof. (2) Specifically, by way of extension and not of limitation, if any person, firm, or corporation liable to pay any tax for personal property or license fee, all or any portion of which is then due the state, neglects or refuses to pay the same within thirty days after notice and demand therefor to the taxpayer is made in writing by the executive director of the department of revenue or a group, division, or subordinate department head appointed pursuant to this article, it is lawful for the executive director or such group, division, or subordinate department head, to collect the whole of said tax or license fee, together with such interest and other amounts as are required by law, by distraint and sale of the goods, chattels, or effects, including stocks, securities, bank accounts, and evidences of debt of the delinquent taxpayer. Only such property as is exempt from attachment and execution under the laws of this state shall be exempt from distraint and sale under the provisions of this title. (3) When distraint is made under the power granted in this section, the officer making such distraint shall make or cause to be made an account of the goods, chattels, and effects distrained and shall sign the same in the name of the state of Colorado by authority of the executive director of the department of revenue. A copy of said notice shall be served upon the owner and upon the possessor of any of the distrained property in the same manner as provided by law for the service of summons in judicial actions in the district courts of the state. Said notice shall also specify the total amount of tax, interest, and penalties due, the time and place when the sale thereof shall occur, and the upset or minimum price, if any, at which the distrained property will be sold. A copy of said notice shall likewise be published once in some legal newspaper within the county in which said distraint is made not more than thirty nor less than ten days prior to the date of such sale, and it shall be posted in a conspicuous place in the county courthouse of said county. If there is no legal newspaper published in such county, then the publication of said notice shall not be required. (4) Every such sale shall be at public auction and shall be held not less than thirty nor more than sixty days after service of the notice of distraint, but any such sale may be adjourned from time to time by the officer making the same if the upset or minimum price is not bid or if for any other reason he deems such adjournment advisable; but no such sale shall be adjourned for a longer period than ninety days in all. (5) In all cases of sale under distraint, the certificate of such sale shall be prima facie evidence of the regularity of the proceedings in making the sale, and said certificate shall transfer to the purchaser all right, title, and interest of the delinquent taxpayer in and to the property sold; and, if any of the property sold consists of stocks, registered bonds, or other certificates of indebtedness, said certificate of such sale shall be authority for the corporation, firm, or association issuing such stock or having outstanding any such registered bonds or certificates of indebtedness and to all transfer agents thereof to record and transfer the same on their books, accounts, and records the same in all respects as if the certificates of stock or registered bonds or certificates of indebtedness had been duly endorsed for transfer by the delinquent taxpayer as owner thereof. iation issuing such stock or having outstanding any such registered bonds or certificates of indebtedness and to all transfer agents thereof to record and transfer the same on their books, accounts, and records the same in all respects as if the certificates of stock or registered bonds or certificates of indebtedness had been duly endorsed for transfer by the delinquent taxpayer as owner thereof. (6) No such distraint and sale shall occur or be valid unless commenced within three years from and after the date when such tax or license fee becomes due and payable. Every owner of property thus distrained and sold may redeem the same from such sale after the date when the sale occurred by payment of the amount of such tax, together with interest, penalties, and costs of sale. The executive director of the department of revenue shall collect all taxes due the state on real property in the manner provided by law. (7) If, at any such sale or any adjournment thereof, the price bid is less than the cost of sale, the officer making the sale shall bid in the property in the name of the state of Colorado; except that the proportionate share of any political subdivision derived from any such sale shall be remitted to the political subdivision entitled thereto. If the amount bid at any such sale or at any adjournment thereof is less than the amount of the delinquency plus interest, penalties, and costs, if any, the officer making the sale may bid in the property in the name of the state of Colorado if the property tax administrator shall direct him in writing to do so, certifying in such direction that in the opinion of the property tax administrator the price offered is less than the forced sale value of the distrained property offered for sale. (8) If any person, firm, or corporation liable for the payment of any tax has repeatedly failed, neglected, or refused to pay the same within the time specified for such payment and the department of revenue has been required to exercise its enforcement proceedings three or more times through the issuance of a distraint warrant to enforce payment of any such taxes due, then the executive director of the department of revenue is authorized to assess and collect the amount of such taxes due together with all the interest and penalties thereon provided by law and also assess and collect an additional amount equal to fifteen percent of the delinquent taxes, interest, and penalties due or the sum of twenty-five dollars, whichever amount is greater, said additional amount being imposed to compensate the department for administrative and collection costs incurred in collecting such delinquent taxes.

C.R.S. § 24-35-110 Collection for political subdivisions - contract

24-35-110. Collection for political subdivisions - contract. The executive director of the department of revenue is hereby authorized to negotiate and contract with any city, town, or city and county for the purpose of arranging for the collection by the department of revenue of any tax levied by the city, town, or city and county which is also levied and collected by the department of revenue for the state of Colorado.

C.R.S. § 24-35-111 Collection fee

24-35-111. Collection fee. The executive director of the department of revenue is hereby authorized to make any agreement with any city, town, or city and county for the collection of such taxes under such conditions as he may approve, if such agreement includes a fee in such amount as may be necessary to fully cover the cost of collection to be paid by such city, town, or city and county to the department of revenue.

C.R.S. § 24-35-112 Legal adviser

24-35-112. Legal adviser. The attorney general is the legal adviser for the department of revenue and has control of all matters relating to the interpretation of law, commencement of legal proceedings, and conduct of legal actions for the enforcement and collection of delinquent taxes, assessments, and licenses referred to him or her for collection. A member of the attorney general's staff shall not receive any payment of state taxes, assessments, or licenses.

C.R.S. § 24-35-113 Employees interchangeable

24-35-113. Employees interchangeable. (1) It is the duty of the executive director of the department of revenue in the administration of his or her department to organize the same so that all employees of the department, insofar as possible, are interchangeable in work assignment, to the end that they may be shifted within the department of revenue so as to meet the demands upon any division, group, or branch of the department and the number of such employees kept to the minimum possible for efficient operation. It is likewise the duty of the said executive director, insofar as practicable, to centralize all record-keeping, filing, payroll, and other services required by the department and divisions thereof. (2) In any fiscal year in which employees are shifted between divisions, groups, or branches of the department of revenue pursuant to subsection (1) of this section, the executive director of the department shall prepare a report that demonstrates that the total FTE funded with cash funds, reappropriated funds, and federal funds and appropriated to such a division, group, or branch of the department for such fiscal year has not been exceeded in that fiscal year by such division, group, or branch. Such report shall be submitted with the department's annual budget request to the joint budget committee.

C.R.S. § 24-35-114 Civil penalty for unpaid checks

24-35-114. Civil penalty for unpaid checks. (1) The executive director of the department of revenue, or such executive director's delegate, shall assess a forty-one-dollar penalty against any person who issues a check returned for any of the reasons set forth in subsection (2) of this section to the department of revenue in payment of taxes, licenses, or fees collectible by the department of revenue for this state. The penalty provided for in this section shall be assessed in addition to any other penalties or interest provided by law, but shall not be assessed for checks issued pursuant to section 42-4-1701 (5), C.R.S., as a penalty assessment. (2) The penalty in subsection (1) shall apply to a check that is returned to the department of revenue without payment because of insufficient funds, a closed account, or a stop payment order on the check.

C.R.S. § 24-35-115 Mineral audit program

24-35-115. Mineral audit program. (1) The purpose of the mineral audit program established by this section is to develop reasonable assurance that all mineral revenues due to the state are received. (2) The department of revenue shall conduct or cause to be conducted audits of oil, gas, and mineral rents and royalties, the mill levy revenue from oil and gas production under section 34-60-122, C.R.S., and severance taxes accruing to the state from federal, state, and private lands. This auditing shall be conducted by a special unit which shall not have any other duties. The auditing may be conducted through contracts with other state agencies or the federal government. However, a state agency may not contract for an audit of federal mineral revenues unless the federal government pays the cost of any such audit. (3) The cost of each of the following audits shall be paid by an appropriation from the general fund: Severance tax revenues, revenues accruing to leases managed by the state board of land commissioners authorized in section 36-1-113, and revenues accruing to the energy and carbon management cash fund created in section 34-60-122 (5). At the end of each fiscal year, beginning with the fiscal year starting July 1, 1986, the energy and carbon management commission and the state board of land commissioners shall each repay, from the energy and carbon management cash fund created by section 34-60-122 (5) and the state land board trust administration fund created by section 36-1-145 (2)(a), to the general fund the cost of such audits performed on their respective fund, which reimbursement shall not exceed the dollar amount of the collections received by each agency from such audits. (4) Repealed.

C.R.S. § 24-35-116 Applications for licenses - authority to suspend licenses - rules

24-35-116. Applications for licenses - authority to suspend licenses - rules. (1) Every application by an individual for a license issued by the department of revenue or any division or authorized agent of such department shall require the applicant's name, address, and social security number. (2) The department of revenue or any division or any authorized agent of the department shall deny, suspend, or revoke any license pursuant to the provisions of section 26-13-126, C.R.S., and any rules promulgated in furtherance thereof, if the department or agent thereof receives a notice to deny, suspend, or revoke from the state child support enforcement agency because the licensee or applicant is out of compliance with a court or administrative order for current child support, child support debt, retroactive child support, child support arrearages, or child support when combined with maintenance or because the licensee or applicant has failed to comply with a properly issued subpoena or warrant relating to a paternity or child support proceeding. Any such denial, suspension, or revocation shall be in accordance with the procedures specified by rule of the department of revenue, rules promulgated by the state board of human services, and any memorandum of understanding entered into between the department of revenue or an authorized agent thereof and the state child support enforcement agency for the implementation of this section and section 26-13-126, C.R.S. (3) (a) The department of revenue shall enter into a memorandum of understanding with the state child support enforcement agency, which memorandum shall identify the relative responsibilities of the department of revenue and the state child support enforcement agency in the department of human services with respect to the implementation of this section and section 26-13-126, C.R.S. (b) The appropriate rule-making body of the department of revenue is authorized to promulgate rules to implement the provisions of this section. (4) For purposes of this section, "license" means any recognition, authority, or permission that the department of revenue or any division or any authorized agent of such department is authorized by law to issue for an individual to practice a profession or occupation or for an individual to participate in any recreational activity. "License" may include, but is not necessarily limited to, any license, certificate, certification, letter of authorization, or registration issued for an individual to practice a profession or occupation or for an individual to participate in any recreational activity.

C.R.S. § 24-35-117 Public list of delinquent state taxes

24-35-117. Public list of delinquent state taxes. (1) Notwithstanding any provision of law, the executive director of the department of revenue shall annually disclose a list of all taxpayers, including but not limited to individuals, trusts, partnerships, corporations, and other taxable entities, that are delinquent in the payment of tax liabilities collected by the department. The list shall include only those taxpayers with total delinquent final liabilities for all taxes collected by the department, including penalties and interest, in an amount greater than twenty thousand dollars for a period of six months from the time that a distraint warrant issues or may issue. The list shall contain the name, address, types of taxes, month and year in which each tax liability was asserted in a duly issued distraint warrant, the amount of each tax outstanding of each delinquent taxpayer, and, in the case of a corporate taxpayer, the name of the current president of record of the corporation. (2) At least ninety days before the disclosure of the name of a delinquent taxpayer prescribed in subsection (1) of this section, the executive director of the department of revenue shall mail a written notice to the delinquent taxpayer at his or her last-known address informing the taxpayer that the failure to cure the tax delinquency could result in the taxpayer's name being included in a list of delinquent taxpayers that is published on the internet on the website maintained by the department pursuant to this section. If the delinquent tax has not been paid sixty days after the notice was mailed, and the taxpayer has not, since the mailing of the notice, either entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agreement to the satisfaction of the executive director, the executive director may disclose the tax in the list of delinquent taxpayers. (3) Unpaid taxes shall not be deemed to be delinquent and subject to disclosure if: (a) A written agreement for payment exists without default between the taxpayer and the department of revenue; or (b) The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings. (4) The list described in subsection (1) of this section shall be available for public inspection at the department of revenue and shall be published on the internet on the website maintained by the department. (5) The name of a taxpayer shall be removed within fifteen days after the payment of the debt. (6) Any disclosure made by the executive director of the department of revenue in a good faith effort to comply with this section shall not be considered a violation of any statute prohibiting disclosure of taxpayer information.

C.R.S. § 24-35-118 Regional tourism projects - authority of department

24-35-118. Regional tourism projects - authority of department. (1) In addition to the other functions and powers of the department of revenue and the executive director of the department pursuant to this part 1, the department shall establish and determine the base year revenue, as defined in section 24-46-303 (1), for each regional tourism zone, as defined in section 24-46-303 (11); shall collect, account for, and remit to the applicable financing entity, as defined in section 24-46-303 (6), all state sales tax increment revenue, as defined in section 24-46-303 (12), generated within each regional tourism zone; and shall otherwise perform such functions as are required of the department with respect to any financing entity and any regional tourism zone designated in the written notice thereof to be provided to the executive director pursuant to section 24-46-305. (2) The executive director shall have the authority to create forms and promulgate rules as deemed necessary or convenient to implement the department's responsibilities with respect to the determination of base year revenue, collection and disbursement of state sales tax increment revenue, and other functions of the department pursuant to part 3 of article 46 of this title. The executive director is authorized to enter into contracts with financing entities approved pursuant to part 3 of article 46 of this title in the manner provided for in section 24-35-110 regarding the performance of the department's functions in implementing part 3 of article 46 of this title, and to establish an administrative fee for such services in the manner provided for in section 24-35-111, with the amount thereof to be reasonably calculated to offset the department's actual direct costs and expenses in performing such collection and disbursement functions. (3) All state sales tax increment revenue collected by the department on behalf of a financing entity shall be construed and treated for all purposes as being assigned to, the property of, and the revenue of the applicable financing entity and shall not be construed or treated for any purpose as revenue or property of the state. In collecting and disbursing state sales tax increment revenue as provided in this section and otherwise performing its responsibilities pursuant to part 3 of article 46 of this title, the department shall act solely as a collecting agent for the financing entity and shall segregate in a separate fund any portion of state sales tax increment revenue that is dedicated to the financing entity but will not be remitted to the financing entity in the immediate future.

C.R.S. § 24-35-119 Law enforcement agencies of department to provide identification cards to retired peace officers upon request - definitions

24-35-119. Law enforcement agencies of department to provide identification cards to retired peace officers upon request - definitions. (1) As used in this section, unless the context otherwise requires: (a) "Law enforcement agency of the department" means the department of revenue and any agency within the department of revenue that employs at least one peace officer. (b) "Peace officer" means a peace officer described in section 16-2.5-101, 16-2.5-121, 16-2.5-122, 16-2.5-122.5, 16-2.5-123, 16-2.5-123.5, 16-2.5-124, 16-2.5-124.5, 16-2.5-125, or 16-2.5-126. (c) "Photographic identification" means a photographic identification that satisfies the description at 18 U.S.C. sec. 926C (d). (2) Except as described in subsection (3) of this section, on and after August 7, 2013, if a law enforcement agency of the department has a policy, on August 7, 2013, of issuing photographic identification to peace officers who have retired from the agency, and the agency discontinues said policy after August 7, 2013, the agency shall continue to provide such photographic identification to peace officers who have retired from the agency if: (a) The peace officer requests the identification; (b) The peace officer retired from the law enforcement agency before the date upon which the agency discontinued the policy; and (c) The peace officer is a qualified retired law enforcement officer, as defined in 18 U.S.C. sec. 926C (c). (3) Before issuing or renewing a photographic identification to a retired law enforcement officer pursuant to this section, a law enforcement agency of the state shall complete a criminal background check of the officer through a search of the national instant criminal background check system created by the federal "Brady Handgun Violence Prevention Act" (Pub.L. 103-159), the relevant portion of which is codified at 18 U.S.C. sec. 922 (t), and a search of the state integrated criminal justice information system. If the background check indicates that the officer is prohibited from possessing a firearm by state or federal law, the law enforcement agency shall not issue the photographic identification. (4) A law enforcement agency of the department may charge a fee for issuing a photographic identification to a retired peace officer pursuant to subsection (2) of this section, which fee shall not exceed the direct and indirect costs assumed by the agency in issuing the photographic identification. (5) Notwithstanding any provision of this section to the contrary, a law enforcement agency of the department shall not be required to issue a photographic identification to a particular peace officer if the chief administrative officer of the agency elects not to do so. (6) If a law enforcement agency of the department denies a photographic identification to a retired peace officer who requests a photographic identification pursuant to this section, the law enforcement agency shall provide the retired peace officer a written statement setting forth the reason for the denial.

C.R.S. § 24-35-120 Peace officer hiring - required use of waiver - definitions

24-35-120. Peace officer hiring - required use of waiver - definitions. (1) The department of revenue shall require each candidate that it interviews for a peace officer position who has been employed by another law enforcement agency or governmental agency to execute a written waiver that explicitly authorizes each law enforcement agency or governmental agency that has employed the candidate to disclose the applicant's files, including internal affairs files, to the department and releases the department and each law enforcement agency or governmental agency that employed the candidate from any liability related to the use and disclosure of the files. A law enforcement agency or governmental agency may disclose the applicant's files by either providing copies or allowing the department of revenue to review the files at the law enforcement agency's office or governmental agency's office. A candidate who refuses to execute the waiver shall not be considered for employment by the department of revenue. The department of revenue shall, at least twenty-one days prior to making the hiring decision, submit the waiver to each law enforcement agency or governmental agency that has employed the candidate. A state or local law enforcement agency or governmental agency that receives such a waiver shall provide the disclosure to the department of revenue not more than twenty-one days after such receipt. (2) A state or local law enforcement agency is not required to provide the disclosures described in subsection (1) of this section if the agency is prohibited from providing the disclosure pursuant to a binding nondisclosure agreement to which the agency is a party, which agreement was executed before June 10, 2016, or participating in an official oral interview with an investigator regarding the candidate. (3) A state or local law enforcement agency or governmental entity is not liable for complying with the provisions of this section. (4) As used in this section, unless the context otherwise requires: (a) "Files" means all performance reviews, any other files related to job performance, administrative files, grievances, previous personnel applications, personnel-related claims, disciplinary actions, and all complaints, early warnings, and commendations, but does not include nonperformance or conduct-related data, including medical files, schedules, pay and benefit information, or similar administrative data or information. (b) "State or local law enforcement agency" means: (I) The Colorado state patrol created pursuant to section 24-33.5-201; (II) The Colorado bureau of investigation created pursuant to section 24-33.5-401; (III) A county sheriff's office; (IV) A municipal police department; (V) The division of parks and wildlife within the department of natural resources created pursuant to section 24-1-124; or (VI) A town marshal's office.

C.R.S. § 24-35-121 Colorado offender identification program

24-35-121. Colorado offender identification program. The department of revenue shall collaborate with the department of corrections to operate the program established in section 17-33-102 to provide state-issued identification for offenders.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-24.docxFetched: 10/6/2026

Starting a business in Colorado? Colorado LLC guide: costs and requirements