Colorado § 39-26-122 - Administration.
Full text of Colorado Colorado Revised Statutes § 39-26-122 — Administration., with citation guidance and answers to common questions.
§ 39-26-122. Administration.
The administration of this part 1 is vested in and shall be exercised by the executive director of the department of revenue who shall prescribe forms and reasonable rules and regulations in conformity with this part 1 for the making of returns, for the ascertainment, assessment, and collection of the taxes imposed under this part 1, and for the proper administration and enforcement of this part 1.
Source: L. 35: p. 1018, § 18. CSA: C. 144, § 32. L. 37: p. 1097, § 1. CRS 53: § 138-6-31. C.R.S. 1963: § 138-5-31.
ANNOTATION
Injunction prohibiting executive director from promulgating rules and regulations is improper interference with the executive branch of government. Colo. Coll. v. Heckers, 33 Colo. App. 219, 517 P.2d 419 (1973).
Because courts cannot interfere until director exercises authority. Actions of the executive director are subject to judicial review, but until he has exercised his authority, the courts may not interfere with the administrative authority vested in him. Colo. Coll. v. Heckers, 33 Colo. App. 219, 517 P.2d 419 (1973).
Applied in Montgomery Ward & Co. v. State Dept. of Rev., 628 P.2d 85 (Colo. 1981).
Frequently Asked Questions About Colorado § 39-26-122
What does Colorado Revised Statutes § 39-26-122 cover?
Section 39-26-122 ("Administration.") 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 § 39-26-122?
A common citation format is "Colorado Revised Statutes § 39-26-122" (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 § 39-26-122 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.