Colorado § 39-26-107 - Rules and regulations.
Full text of Colorado Colorado Revised Statutes § 39-26-107 — Rules and regulations., with citation guidance and answers to common questions.
§ 39-26-107. Rules and regulations.
To provide uniform methods of adding the tax, or the average equivalent thereof, to the selling price, it is the duty of the executive director of the department of revenue to formulate and promulgate after hearing appropriate rules and regulations to effectuate the purpose of sections 39-26-105 to 39-26-113.
Source: L. 35: p. 1007, § 5. CSA: C. 144, § 7. L. 37: p. 1083, § 1. CRS 53: § 138-6-7. C.R.S. 1963: § 138-5-7.
ANNOTATION
Director of revenue is vested with full authority to change a tax regulation designating the status of painting and electrical contractors so as to meet the requirements of this article wherein so doing he not violate any plain provision of this article. Craftsman Painters & Decorators, Inc. v. Carpenter, 111 Colo. 1, 137 P.2d 414 (1942).
Frequently Asked Questions About Colorado § 39-26-107
What does Colorado Revised Statutes § 39-26-107 cover?
Section 39-26-107 ("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 § 39-26-107?
A common citation format is "Colorado Revised Statutes § 39-26-107" (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 § 39-26-107 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.