reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 7 - DISCRIMINATORY ADVERTISING (§§ 24-34-701 — 24-34-707) › Section 24-34-701 - Publishing of discriminative matter forbidden

(1)
A person that is the owner, lessee, proprietor, manager, superintendent, agent, or employee of any place of public accommodation, resort, or amusement shall not, directly or indirectly, publish, issue, circulate, send, distribute, give away, or display in any way, manner, or shape or by any means or method, except as provided in this section, any communication, paper, poster, folder, manuscript, book, pamphlet, writing, print, letter, notice, or advertisement of any kind, nature, or description that:
(a)
Is intended or calculated to discriminate or actually discriminates against any person or class of persons on account of disability, race, creed, color, sex, sexual orientation, gender identity, gender expression, marital status, national origin, or ancestry in the matter of furnishing or neglecting or refusing to furnish to them or any one of them any lodging, housing, schooling, or tuition or any accommodation, right, privilege, advantage, or convenience offered to or enjoyed by the general public;
(b)
States that any of the accommodations, rights, privileges, advantages, or conveniences of the place shall or will be refused, withheld from, or denied to any person or class of persons on account of disability, race, creed, color, sex, sexual orientation, gender identity, gender expression, marital status, national origin, or ancestry; or
(c)
States that the patronage, custom, presence, frequenting, dwelling, staying, or lodging at the place by any person or class of persons belonging to or purporting to be of any particular disability, race, creed, color, sex, sexual orientation, gender identity, gender expression, marital status, national origin, or ancestry is unwelcome or objectionable or not acceptable, desired, or solicited.
Amended by 2021 Ch. 156,§8, eff. 9/7/2021.
L. 79: Entire part R&RE, p. 938, § 3, effective July 1. L. 93: Entire section amended, p. 1662, § 67, effective July 1. L. 2008: Entire section amended, p. 1597, § 8, effective May 29.
(1) For the legislative declaration contained in the 2008 act amending this section, see section 1 of chapter 341, Session Laws of Colorado 2008. (2) For the legislative declaration in HB 21-1108, see section 1 of chapter 156, Session Laws of Colorado 2021.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 7 - DISCRIMINATORY ADVERTISING (§§ 24-34-701 — 24-34-707) › Section 24-34-702 - Presumptive evidence

The production of any such communication, paper, poster, folder, manuscript, book, pamphlet, writing, print, letter, notice, or advertisement, purporting to relate to any such place and to be made by any person being the owner, lessee, proprietor, agent, superintendent, manager, or employee thereof, shall be presumptive evidence in any civil or criminal action or prosecution that the same was authorized by such person.
L. 79: Entire part R&RE, p. 939, § 3, effective July 1.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 7 - DISCRIMINATORY ADVERTISING (§§ 24-34-701 — 24-34-707) › Section 24-34-703 - Places of public accommodation - definition

A place of public accommodation has the same meaning as set forth in section
24-34-301
.
Amended by 2014 Ch. 250,§ 9, eff. 8/6/2014.
L. 79: Entire part R&RE, p. 939, § 3, effective July 1. L. 2014: Entire section amended, (SB 14-118), ch. 250, p. 979, § 9, effective August 6.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 7 - DISCRIMINATORY ADVERTISING (§§ 24-34-701 — 24-34-707) › Section 24-34-704 - Exceptions

Nothing in this part 7 shall be construed to prohibit the mailing of a private communication in writing sent in response to specific written inquiry.
L. 79: Entire part R&RE, p. 939, § 3, effective July 1.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 7 - DISCRIMINATORY ADVERTISING (§§ 24-34-701 — 24-34-707) › Section 24-34-705 - Penalty

Any person who violates any of the provisions of this part 7 or who aids in, incites, causes, or brings about in whole or in part the violation of any of such provisions, for each and every violation thereof, commits a class 2 misdemeanor. The penalty provided by this section shall be an alternative to the relief authorized by section
24-34-306(9)
, and a person who seeks redress under this section shall not be permitted to seek relief from the commission.
Amended by 2021 Ch. 462,§424, eff. 3/1/2022.
L. 79: Entire part R&RE, p. 939, § 3, effective July 1.
Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 7 - DISCRIMINATORY ADVERTISING (§§ 24-34-701 — 24-34-707) › Section 24-34-706 - Time limits on filing of charges

Any charge filed with the commission alleging a violation of this part 7 shall be filed pursuant to section
24-34-306
within sixty days after the alleged discriminatory act occurred, and, if not so filed, it shall be barred.
L. 79: Entire part R&RE, p. 939, § 3, effective July 1.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 7 - DISCRIMINATORY ADVERTISING (§§ 24-34-701 — 24-34-707) › Section 24-34-707 - Relief authorized

In addition to the relief authorized by section
24-34-306(9)
, the commission may order a respondent who has been found to have violated any of the provisions of this part 7 to rehire, reinstate, and provide back pay to any employee or agent discriminated against because of his obedience to this part 7; to make reports as to the manner of compliance with the order of the commission; and to take affirmative action, including the posting of notices setting forth the substantive rights of the public under this part 7.
L. 79: Entire part R&RE, p. 939, § 3, effective July 1.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 8 - PERSONS WITH DISABILITIES - CIVIL RIGHTS (§§ 24-34-801 — 24-34-806) › Section 24-34-801 - Legislative declaration

(1)
The general assembly declares that it is the policy of the state:
(a)
To encourage and enable individuals who are visually or hearing impaired or individuals with a disability to participate fully in social, employment, and educational opportunities, as well as other activities in our state on the same terms and conditions as individuals without a disability;
(b)
That individuals who are visually or hearing impaired or individuals with a disability have the same rights as individuals without a disability to the full and free use of the streets, highways, sidewalks, walkways, public buildings, public facilities, and other public places;
(c)
That individuals who are visually or hearing impaired or individuals with a disability are entitled to full and equal housing accommodations, facilities, and privileges of all common carriers, airplanes, motor vehicles, trains, motor buses, streetcars, boats, or any other public conveyances or modes of transportation, hotels, motels, lodging places, places of public accommodation, amusement, or resort, and other places to which the general public is invited, including restaurants and grocery stores; and
(d)
That individuals who are visually or hearing impaired or individuals with a disability must not be excluded, by reason of his or her disability, from participation in or be denied the benefits of the services, programs, or activities of any public entity or be subject to discrimination by any public entity.
(2)
Repealed.
Amended by 2014 Ch. 250,§ 10, eff. 8/6/2014.
L. 79: Entire part R&RE, p. 939, § 3, effective July 1. L. 86: (1)(e) and (1)(f) amended and (2) added, p. 934, § 1, effective March 20. L. 89: (1)(e) amended, p. 1045, § 1, effective April 19. L. 93: (1)(a) to (1)(d) amended, p. 1663, § 68, effective July 1. L. 95: (1)(e), (1)(f), and (2) repealed, p. 321, § 1, effective August 7. L. 2014: (1) R&RE, (SB 14-118), ch. 250, p. 979, § 10, effective August 6.
For provisions that a blind or physically disabled person accompanied by a guide dog or service dog not be denied the facilities of a common carrier, see § 40-9-109; for provision that drivers and pedestrians yield to handicapped person, see § 42-4-808.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 9 - MANDATORY REVIEW OF PROPOSED CONTINUING EDUCATION REQUIREMENTS FOR REGULATED OCCUPATIONS AND PROFESSIONS (§ 24-34-901) › Section 24-34-901 - Proposed continuing education requirements for regulated occupations and professions - review by office of executive director

(1)
Before any bill is introduced in the general assembly that contains, or any bill is amended to contain, a mandatory continuing education requirement for any occupation or profession, the practice of which requires a state of Colorado license, certificate, or registration, the group or association proposing such mandatory continuing education requirement shall first submit information concerning the need for such a requirement to the office of the executive director of the department of regulatory agencies. The executive director shall impartially review such evidence, analyze and evaluate the proposal, and report in writing to the general assembly whether mandatory continuing education would likely protect the public served by the practitioners. Proposals may include, but need not be limited to: Information that shows that the knowledge base for the profession or occupation is changing; that mandatory continuing education of this profession or occupation is required in other states; if applicable, that any independent studies have shown that mandatory continuing education is effective in assuring the competency of practitioners. The proposal may also include any assessment tool that shows the effectiveness of mandatory continuing education and recommendations about sanctions that should be included for noncompliance with the requirement of mandatory continuing education. The provisions of this section shall not be applicable to:
(a)
Any profession or occupation that, as of July 1, 1991, has mandatory continuing education requirements in place;
(b)
Any bill that is introduced as a result of a legislative interim committee and that as introduced in the general assembly includes a mandatory continuing education requirement.
(2)
This section is exempt from the provisions of section
24-1-136(11)
, and the periodic reporting requirement of this section shall remain in effect until changed by the general assembly acting by bill.
L. 97: Entire part R&RE, p. 524, § 4, effective July 1. L. 2000: (2) added, p. 1550, § 20, effective August 2.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 10 - TASK FORCE ON THE RIGHTS OF COLORADANS WITH DISABILITIES (§§ 24-34-1001 — 24-34-1008) › Section 24-34-1001 - Legislative declaration

(1)
The general assembly finds and declares that:
(a)
Approximately twenty percent of Coloradans live with a disability;
(b)
Colorado is committed to protecting the civil rights of persons with disabilities; and
(c)
Protection from discrimination and basic access to government services, housing, employment, and recreation are important for the well-being of Coloradans with disabilities.
(2)
Therefore, the general assembly determines it is in the best interests of all Coloradans, and especially Coloradans living with disabilities, to form several groups to study and make recommendations for change on issues related to civil rights and basic accessibility for persons with disabilities.
Added by 2023 Ch. 269,§ 1, eff. 5/25/2023.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 10 - TASK FORCE ON THE RIGHTS OF COLORADANS WITH DISABILITIES (§§ 24-34-1001 — 24-34-1008) › Section 24-34-1002 - Definitions

As used in this part 10, unless the context otherwise requires:
(1)
"Adaptive outdoor recreation user" means a person with a disability who uses the Colorado outdoors, including but not limited to those persons using ski areas and persons using adaptive or specialized recreation equipment.
(2)
"Basic access", or "basic accessibility", constitute public safety issues and mean the general practice of making information, activities, and environments sensible, meaningful, usable, and safe for as many people as possible.
(3)
"Colorado outdoors" means Colorado's open spaces, state parks, public lands, and any other outdoor recreation areas open to the public in the state.
(4)
"Commission" means the Colorado civil rights commission created in section
24-34-303
.
(5)
"Government subcommittee" means the subcommittee created in section
24-34-1007
to study and make recommendations related to physical and programmatic basic accessibility within state and local government.
(6)
"Housing subcommittee" means the subcommittee created in section
24-34-1006
to study and make recommendations related to the affordability, accessibility, and attainability of housing for persons with disabilities.
(7)
"Outdoors subcommittee" means the subcommittee created in section
24-34-1005
to study and make recommendations related to basic access to the Colorado outdoors for persons with disabilities.
(8)
"Rewrite subcommittee" means the subcommittee created in section
24-34-1004
to study and make recommendations concerning the various issues related to the rewrite and modernization of the Colorado Revised Statutes concerning civil rights for persons with disabilities.
(9)
"Task force" means the task force on the rights of Coloradans with disabilities created in section
24-34-1003
.
Added by 2023 Ch. 269,§ 1, eff. 5/25/2023.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 10 - TASK FORCE ON THE RIGHTS OF COLORADANS WITH DISABILITIES (§§ 24-34-1001 — 24-34-1008) › Section 24-34-1004 - Subcommittee on the rewrite and modernization of the Colorado Revised Statutes concerning civil rights of persons with disabilities - membership - purpose - reporting

(1)
On or before September 15, 2023, the task force shall create the subcommittee on the rewrite and modernization of the Colorado Revised Statutes concerning the civil rights of persons with disabilities. The purpose of the rewrite subcommittee is to study the current Colorado Revised Statutes concerning the civil rights of persons with disabilities and make recommendations for a thorough revision and rewrite to improve clarity, ensure the civil rights of Coloradans are protected, and ensure the protections are enforceable.
(2)
The rewrite subcommittee must, at a minimum, include representation from disability advocates and government representatives with legal expertise, appointed by the governor, based on recommendations from the task force. At a minimum, the rewrite subcommittee includes:
(a)
Four members who represent disability rights advocacy organizations, with at least two members who are individuals living with a disability, including:
(I)
Two attorneys with litigation experience;
(II)
One member without litigation experience; and
(III)
One member who represents a veterans service organization that serves veterans with a disability.
(b)
Four members who represent government and business community interests.
(3)
The rewrite subcommittee shall submit an initial report with its findings and recommendations to the task force on or before December 1, 2023, and a final report to the task force on or before December 1, 2024. The report must include, at a minimum, recommendations for clarity and improvement of the Colorado Revised Statutes concerning the civil rights of persons with disabilities; a discussion of damages for emotional distress for persons subject to discrimination; and considerations for public entities and private businesses, including sizes of entities and general clarity on requirements, to comply with the Colorado Revised Statutes concerning the civil rights of persons with disabilities.
Added by 2023 Ch. 269,§ 1, eff. 5/25/2023.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 10 - TASK FORCE ON THE RIGHTS OF COLORADANS WITH DISABILITIES (§§ 24-34-1001 — 24-34-1008) › Section 24-34-1005 - Subcommittee on basic access to Colorado outdoors for persons with disabilities - membership - purpose - reporting

(1)
On or before October 30, 2023, the task force shall create the subcommittee on basic access to the Colorado outdoors for persons with disabilities. The purpose of the outdoors subcommittee is to identify barriers to basic access to and the enjoyment of the Colorado outdoors for persons with disabilities and to make recommendations for addressing those barriers.
(2)
The outdoors subcommittee must, at a minimum, include representation from disability advocates, athletes and outdoor enthusiasts with disabilities, and government representatives from appropriate agencies. Individuals are appointed by the governor based on recommendations from the task force and at a minimum, the outdoors subcommittee includes:
(a)
Four members who represent adaptive outdoor recreation users, adaptive outdoor recreation programs, and adaptive trails; veteran service organizations that serve veterans with a disability; and disability rights advocacy organizations; and
(b)
Four members who represent Colorado's outdoor recreation industry and appropriate government agencies.
(3)
The outdoors subcommittee shall submit a report with its findings and recommendations, including recommendations on best practices and guidance for creating basic access to Colorado outdoor spaces for people with disabilities, to the task force on or before December 1, 2024.
Added by 2023 Ch. 269,§ 1, eff. 5/25/2023.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 10 - TASK FORCE ON THE RIGHTS OF COLORADANS WITH DISABILITIES (§§ 24-34-1001 — 24-34-1008) › Section 24-34-1006 - Subcommittee on affordability, accessibility, and attainability of housing for persons with disabilities - membership - purpose - reporting

(1)
On or before October 30, 2023, the task force shall create the subcommittee on the affordability, accessibility, and attainability of housing for persons with disabilities. The purpose of the housing subcommittee is to identify barriers to securing and enjoying secure and affordable, accessible, and attainable housing for persons with disabilities and to make recommendations for addressing those barriers.
(2)
The governor shall appoint members to the housing subcommittee based on recommendations from the task force. The housing subcommittee includes, at a minimum:
(a)
Four members who represent disability rights advocacy organizations and veterans service organizations that serve disabled veterans; and
(b)
Four members who represent the Colorado housing industry and appropriate government agencies.
(3)
The housing subcommittee shall submit a report with its findings and recommendations outlining the current need for and inventory of accessible housing in Colorado, the projected increased need for accessible housing in the next decade, and recommendations to meet future housing demand, including financing for low-income housing development and any statutory requirements, to the task force on or before December 1, 2024.
Added by 2023 Ch. 269,§ 1, eff. 5/25/2023.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 10 - TASK FORCE ON THE RIGHTS OF COLORADANS WITH DISABILITIES (§§ 24-34-1001 — 24-34-1008) › Section 24-34-1007 - Subcommittee on physical and programmatic basic access within state and local government for persons with disabilities - membership - purpose - reporting

(1)
On or before October 30, 2023, the task force shall create the subcommittee on physical and programmatic basic access within state and local government for persons with disabilities. The purpose of the government subcommittee is to study and make recommendations on issues to ensure people with disabilities have access to the services they need, are able to effectively participate in public discussion, are able to be employed by governmental agencies, and can run for and effectively serve in elected positions.
(2)
The government subcommittee must, at a minimum, include representation from disability advocates. The governor shall appoint members to the government subcommittee based on recommendations from the task force and shall appoint more members who represent disability advocates than members who represent government agencies. At a minimum, the government subcommittee includes:
(a)
Four members who represent disability rights advocacy organizations and veterans service organizations that serve veterans with disabilities; and
(b)
Four members who represent local and state government.
(3)
The government subcommittee shall submit a report with its findings and recommendations to the task force on or before December 1, 2024.
Added by 2023 Ch. 269,§ 1, eff. 5/25/2023.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 34 - DEPARTMENT OF REGULATORY AGENCIES (§§ 24-34-101 — 24-34-1008) › Part 10 - TASK FORCE ON THE RIGHTS OF COLORADANS WITH DISABILITIES (§§ 24-34-1001 — 24-34-1008) › Section 24-34-1008 - Repeal of part

This part 10 is repealed, effective June 30, 2025.
Added by 2023 Ch. 269,§ 1, eff. 5/25/2023.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
Amended by 2018 Ch. 152,§ 10, eff. 10/1/2018.
Amended by 2018 Ch. 7,§ 11, eff. 10/1/2018.
Amended by 2017 Ch. 179,§ 3, eff. 8/9/2017.
L. 41: p. 66, § 32. CSA: C. 3, § 32. CRS 53: § 3-7-3. L. 72: p. 576, § 3, effective May 10. C.R.S. 1963: § 3-7-1. L. 83: (1)(b) amended, p. 1538, § 14, effective July 1. L. 85: (1)(e) amended, p. 1283, § 2, effective June 6. L. 96: (1)(e) repealed, p. 559, § 13, effective April 24. L. 97: (1)(d) amended, p. 302, § 15, effective July 1. L. 2002: (1)(b) amended, p. 1361, § 12, effective July 1. L. 2005: (1)(a) amended, p. 911, § 14, effective June 2; (1)(a) amended, p. 926, § 15, effective June 2. L. 2017: (1)(c) amended, (SB 17-224), ch. 179, p. 659, § 3, effective August 9. L. 2018: (1)(c) amended, (SB 18-030), ch. 7, p. 140, § 11, effective October 1; (1)(d) amended, (HB 18-1025), ch. 152, p. 1079, § 10, effective October 1.
(1) For the responsibility of the department of revenue for the collection of the Colorado estate tax and severance tax, see articles 23.5 and 29 of title 39. (2) For the legislative declaration contained in the 2005 act amending subsection (1)(a), see section 1 of chapter 241, Session Laws of Colorado 2005.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
Amended by 2022 Ch. 469,§33, eff. 8/10/2022.
L. 41: p. 69, § 33. CSA: C. 3, § 33. CRS 53: § 3-7-4. C.R.S. 1963: § 3-7-2. L. 64: p. 118, § 13. L. 68: p. 101, § 59. L. 71: p. 102, § 1. L. 83: (5) added, p. 884, § 2, effective May 31; (3) and (4) amended, p. 837, § 49, effective July 1. L. 86: (1) amended, p. 888, § 17, effective May 23. L. 2000: (3) amended, p. 1550, § 21, effective August 2.
2022 Ch. 469, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
L. 41: p. 71, § 35. CSA: C. 3, § 35. CRS 53: § 3-7-6. C.R.S. 1963: § 3-7-4.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
L. 41: p. 71, § 36. CSA: C. 3, § 36. CRS 53: § 3-7-7. C.R.S. 1963: § 3-7-5.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
Amended by 2017 Ch. 8,§ 2, eff. 8/9/2017.
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.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 24-35-107 - [Repealed]

L. 41: p. 72, § 38. CSA: C. 3, § 38. CRS 53: § 3-7-9. C.R.S. 1963: § 3-7-7. L. 77: (2) amended, p. 1218, § 1, effective May 27. L. 2000: Entire section repealed, p. 1633, § 3, effective June 1.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
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.
For procedures in making rules and regulations, see article 4 of this title.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
L. 63: p. 133, § 1. C.R.S. 1963: § 3-7-12.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
L. 63: p. 133, § 2. C.R.S. 1963: § 3-7-13.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
Amended by 2016 Ch. 94,§ 13, eff. 8/10/2016.
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.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
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.
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
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 1/1/1995. L. 2003: Entire section amended, p. 1914, § 1, effective July 1.
For the penalty for insufficient funds checks issued to other state departments, institutions, or agencies, see § 24-30-202(25) .
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
Amended by 2023 Ch. 235,§ 24, eff. 7/1/2023.
L. 86: Entire section added, p. 936, § 1, effective July 1. L. 2005: (3) amended, p. 734, § 6, effective July 1.
Subsection (4)(b) provided for the repeal of subsection (4), effective July 1, 1989. (See L. 86, p. 936.)
2023 Colorado Revised Statutes › Title 24 - GOVERNMENT - STATE (§§ 24-1-101 — 24-116-102) › PRINCIPAL DEPARTMENTS (§§ 24-30-101 — 24-36-306) › Article 35 - DEPARTMENT OF REVENUE (§§ 24-35-101 — 24-35-601) › Part 1 - ORGANIZATION (§§ 24-35-101 — 24-35-121) › Section 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.
L. 97: Entire section added, p. 1283, § 25, effective July 1.
Section 51(2) of chapter 236, Session Laws of Colorado 1997, provides that the act enacting this section applies to all orders whether entered on, before, or after July 1, 1997.