# C.R.S. § 39-37-108: 39-37-108. Books and records to be preserved

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-108

## Section

- **Citation:** C.R.S. § 39-37-108
- **Heading:** 39-37-108. Books and records to be preserved
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 39 / Article 37 / Part 1 / Section 39-37-108

## Text

39-37-108. Books and records to be preserved. (1) Every vendor shall keep complete and accurate records necessary for the determination of the correct tax liability, including itemized invoices of all retail sales of any firearms, firearm precursor parts, or ammunition in this state.

(2) A vendor shall provide a copy of the records required to be kept pursuant to subsection (1) of this section, and any other records deemed necessary by the executive director for the determination of the correct tax liability to the executive director, if so requested. The executive director may establish the acceptable form of such records.

## Nearby sections

- [C.R.S. § 39-37-101 39-37-101. Short title](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-101.md)
- [C.R.S. § 39-37-102 39-37-102. Legislative declaration](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-102.md)
- [C.R.S. § 39-37-103 39-37-103. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-103.md)
- [C.R.S. § 39-37-104 39-37-104. Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-104.md)
- [C.R.S. § 39-37-105 39-37-105. Exemption](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-105.md)
- [C.R.S. § 39-37-106 39-37-106. Administration and enforcement - disputes and refunds - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-106.md)
- [C.R.S. § 39-37-107 39-37-107. Registration required](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-107.md)
- [C.R.S. § 39-37-108 39-37-108. Books and records to be preserved](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-108.md)
- [C.R.S. § 39-37-109 39-37-109. Returns and remittance of tax - civil penalty - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-109.md)
- [C.R.S. § 39-37-110 39-37-110. Distribution of tax collected](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-110.md)
- [C.R.S. § 39-37-111 39-37-111. Prohibited acts - penalties](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-111.md)
- [C.R.S. § 39-37-112 39-37-112. Revenue and spending limitations](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-112.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-108. Check the current official text before relying on it. Not legal advice.