Colorado § 29-2-203 - Collection, administration, and enforcement of sales or use tax.
Full text of Colorado Colorado Revised Statutes § 29-2-203 — Collection, administration, and enforcement of sales or use tax., with citation guidance and answers to common questions.
§ 29-2-203. Collection, administration, and enforcement of sales or use tax.
(1) Unless otherwise provided in this part 2, the executive director shall collect, administer, enforce, and distribute any sales or use tax adopted by a statutory local government, special district, or requesting home rule jurisdiction in the same manner as the collection, administration, and enforcement of the Colorado state sales and use tax pursuant to article 26 of title 39.
(2) Except as provided in section 39-26-208, each statutory local government shall collect, administer, and enforce any use tax imposed pursuant to section 29-2-109 as provided by ordinance or resolution, and shall resolve disputes pursuant to section 29-2-302.
Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 537, § 1, effective July 1, 2025.
Editor's note: Subsection (1) is similar to former § 29-2-106 (1), and subsection (2) is similar to the last sentence of former § 29-2-106 (3)(a), as they existed prior to July 1, 2025.
ANNOTATION
Annotator's note. Since § 29-2-203 is similar to § 29-2-106 as it existed prior to the 2024 amendments relocating § 29-2-106 to part 2 of article 2 of this title 29, a relevant case construing that provision has been included in the annotations to this section.
Applied in Rancho Colo., Inc. v. City of Broomfield, 196 Colo. 444, 586 P.2d 659 (1978) (decided under former law).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 29-2-203
What does Colorado Revised Statutes § 29-2-203 cover?
Section 29-2-203 ("Collection, administration, and enforcement of sales or use tax.") 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 § 29-2-203?
A common citation format is "Colorado Revised Statutes § 29-2-203" (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 § 29-2-203 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.