reglab/housing_qa huggingface dataset:
CO Code § 24-35-104 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 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.   Source: L. 41: p. 71, § 35. CSA: C. 3, § 35. CRS 53: § 3-7-6. C.R.S. 1963: § 3-7-4.
CO Code § 24-35-105 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 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.   Source: L. 41: p. 71, § 36. CSA: C. 3, § 36. CRS 53: § 3-7-7. C.R.S. 1963: § 3-7-5.
CO Code § 24-35-106 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 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.   Source: L. 41: p. 71, § 37. CSA: C. 3, § 37. CRS 53: § 3-7-8. C.R.S. 1963: § 3-7-6. L. 2017: Entire section amended, (HB 17-1005), ch. 8, p. 23, § 2, effective August 9.
CO Code § 24-35-108 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 24-35-108. Functions of Department of Revenue - Collection of State Taxes

  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:   To collect delinquent taxes, assessments, and licenses under the jurisdiction of the department of revenue;    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;    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;    To assist local tax collectors insofar as the collection of state taxes is concerned;    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;    To make arbitrary deficiency and jeopardy assessments as provided by law and by the rules of the department;    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;    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.        Source: L. 41: p. 72, § 39. CSA: C. 3, § 39. CRS 53: § 3-7-10. C.R.S. 1963: § 3-7-8. L. 76: (1)(h) added, p. 777, § 1, effective July 1. L. 2000: IP(1), (1)(c), (1)(e), (1)(g), and (1)(h) amended, p. 1634, § 4, effective June 1.   Cross references: For procedures in making rules and regulations, see article 4 of this title.
CO Code § 24-35-110 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 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.   Source: L. 63: p. 133, § 1. C.R.S. 1963: § 3-7-12.
CO Code § 24-35-111 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 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.   Source: L. 63: p. 133, § 2. C.R.S. 1963: § 3-7-13.
CO Code § 24-35-112 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 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.   Source: L. 41: p. 75, § 41. CSA: C. 3, § 41. CRS 53: § 3-7-12. C.R.S. 1963: § 3-7-10. L. 2016: Entire section amended, (HB 16-1094), ch. 94, p. 267, § 13, effective August 10.   ANNOTATION   Applied in People v. Vickers, 199Colo. 305, 608 P.2d 808 (1980).
CO Code § 24-35-113 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 24-35-113. Employees Interchangeable

  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.    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.     Source: L. 41: p. 75, § 42. CSA: C. 3, § 42. CRS 53: § 3-7-13. C.R.S. 1963: § 3-7-11. L. 2000: Entire section amended, p. 1635, § 6, effective June 1. L. 2008: (2) amended, p. 274, § 3, effective March 31.
CO Code § 24-35-114 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 24-35-114. Civil Penalty for Unpaid Checks

  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.    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.     Source: L. 77: Entire section added, p. 1219, § 1, effective July 1. L. 84: Entire section amended, p. 697, § 1, effective March 19. L. 94: Entire section amended, p. 2556, § 55, effective January 1, 1995. L. 2003: Entire section amended, p. 1914, § 1, effective July 1.   Cross references: For the penalty for insufficient funds checks issued to other state departments, institutions, or agencies, see § 24-30-202 (25).
CO Code § 24-35-115 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 24-35-115. Mineral Audit Program

  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.    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.    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, C.R.S.; and revenues accruing to the oil and gas conservation and environmental response fund created in section 34-60-122 (5), C.R.S. At the end of each fiscal year, beginning with the fiscal year starting July 1, 1986, the oil and gas conservation commission and the state board of land commissioners shall each repay, from the oil and gas conservation and environmental response fund, created by section 34-60-122 (5), C.R.S., and the state land board administration fund, created by section 36-1-145 (2)(a), C.R.S., 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.    Repealed.     Source: L. 86: Entire section added, p. 936, § 1, effective July 1. L. 2005: (3) amended, p. 734, § 6, effective July 1.   Editor's note: Subsection (4)(b) provided for the repeal of subsection (4), effective July 1, 1989. (SeeL. 86, p. 936.)
CO Code § 24-35-117 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 24-35-117. Public List of Delinquent State Taxes

  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.    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.    Unpaid taxes shall not be deemed to be delinquent and subject to disclosure if:   A written agreement for payment exists without default between the taxpayer and the department of revenue; or    The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings.       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.    The name of a taxpayer shall be removed within fifteen days after the payment of the debt.    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.     Source: L. 2003: Entire section added, p. 1761, § 1, effective August 6.
CO Code § 24-35-118 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 24-35-118. Regional Tourism Projects - Authority of Department

  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.    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.    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.     Source: L. 2009: Entire section added, (SB 09-173), ch. 434, p. 2417, § 2, effective June 4.
CO Code § 24-35-120 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 35 - Department of Revenue|Part 1 - Organization|§ 24-35-120. Peace Officer Hiring - Required Use of Waiver - Definitions

  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.    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.    A state or local law enforcement agency or governmental entity is not liable for complying with the provisions of this section.    As used in this section, unless the context otherwise requires:   "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.    "State or local law enforcement agency" means:   The Colorado state patrol created pursuant to section 24-33.5-201;    The Colorado bureau of investigation created pursuant to section 24-33.5-401;    A county sheriff's office;    A municipal police department;    The division of parks and wildlife within the department of natural resources created pursuant to section 24-1-124; or    A town marshal's office.           Source: L. 2016: Entire section added, (HB 16-1262), ch. 339, p. 1381, § 2, effective June 10.
CO Code § 24-36-101 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 36 - Department of the Treasury|Part 1 - Department of the Treasury|§ 24-36-101. State Treasurer Head of Department

 The state treasurer is the chief executive officer of the department of the treasury. He has all of the powers, duties, and obligations conferred upon him by the state constitution and is the official custodian of all state moneys and securities, unless otherwise expressly provided by law.   Source: L. 71: R&RE, p. 95, § 1. C.R.S. 1963: § 3-6-1.
CO Code § 24-36-102 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 36 - Department of the Treasury|Part 1 - Department of the Treasury|§ 24-36-102. Function of Department - Employees

  The principal function of the treasury department is to receive all state moneys collected by or otherwise coming into the hands of any officer, department, institution, or agency of the state government as required in section 24-36-103    Employees of the treasury department shall be appointed pursuant to the provisions of section 24-2-102, except for one deputy permitted by law, who shall be appointed by the state treasurer.     (1) and to deposit and disburse the same in the manner prescribed by law. It shall have no tax collection or enforcement functions whatsoever.   Source: L. 71: R&RE, p. 95, § 1. C.R.S. 1963: § 3-6-2.