Definitions
C.R.S. § 29-2-301
in effect29-2-301. Definitions. [Editor's note: This section is effective July 1, 2025.] As used in this part 3, unless the context otherwise requires:
(1) "Department" means the department of revenue.
(2) "Executive director" means the executive director of the department.
(3) "Local government" means home rule and statutory cities, towns, cities and counties, and counties.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-29.docx#29-2-301Fetched: 10/6/2026
