Colorado § 24-2-105 - Rules and regulations.
Full text of Colorado Colorado Revised Statutes § 24-2-105 — Rules and regulations., with citation guidance and answers to common questions.
§ 24-2-105. Rules and regulations.
The head of each principal department is empowered, subject to the written approval of the governor, to prescribe rules and regulations, not inconsistent with law, for the government of his department, the conduct of its employees, the distribution and performance of its business, and the custody, use, and preservation of the records, papers, books, documents, and property pertaining thereto.
Source: L. 41: p. 39, § 8. CSA: C. 3, § 8. CRS 53: § 3-1-8. C.R.S. 1963: § 3-1-7. L. 68: p. 138, § 174.
Cross references: For rule-making procedures, see article 4 of this title.
ANNOTATION
Department of revenue rule may be inconsistent with retail sales tax law if deemed to create a "conclusive presumption" based upon the failure of the vendee to have a sales tax license or a store license, because the law imposes a tax on retail sales only, not on wholesale sales. Pluss v. Dept. of Rev., 173 Colo. 86, 476 P.2d 253 (1970).
Frequently Asked Questions About Colorado § 24-2-105
What does Colorado Revised Statutes § 24-2-105 cover?
Section 24-2-105 ("Rules and regulations.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 24-2-105?
A common citation format is "Colorado Revised Statutes § 24-2-105" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 24-2-105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.