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

> Colorado · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T24_A35_P1_S24-35-101

## Section

- **Citation:** C.R.S. § 24-35-101
- **Heading:** 24-35-101. Functions of department of revenue - creation
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 24 / Article 35 / Part 1 / Section 24-35-101

## Text

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(e) Repealed.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.

## Nearby sections

- [C.R.S. § 24-35-101 24-35-101. Functions of department of revenue - creation](https://www.frixlaw.com/law-library/statutes/STATE_CO_T24_A35_P1_S24-35-101.md)
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- [C.R.S. § 24-35-108 24-35-108. Functions of department of revenue - collection of state taxes](https://www.frixlaw.com/law-library/statutes/STATE_CO_T24_A35_P1_S24-35-108.md)
- [C.R.S. § 24-35-108.5 24-35-108.5. Annual disclosure to individual taxpayers of average taxes paid](https://www.frixlaw.com/law-library/statutes/STATE_CO_T24_A35_P1_S24-35-108.5.md)
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- [C.R.S. § 24-35-110 24-35-110. Collection for political subdivisions - contract](https://www.frixlaw.com/law-library/statutes/STATE_CO_T24_A35_P1_S24-35-110.md)
- [C.R.S. § 24-35-111 24-35-111. Collection fee](https://www.frixlaw.com/law-library/statutes/STATE_CO_T24_A35_P1_S24-35-111.md)
- [C.R.S. § 24-35-112 24-35-112. Legal adviser](https://www.frixlaw.com/law-library/statutes/STATE_CO_T24_A35_P1_S24-35-112.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T24_A35_P1_S24-35-101. Check the current official text before relying on it. Not legal advice.