§ 4-4-90. Collection.

Latest version.

The collection, administration and enforcement of the Town sales tax shall be performed by the Executive Director of the Colorado Department of Revenue in the same manner as the collection, administration and enforcement of the state sales tax. The provisions of Article 26, Title 39, C.R.S., shall govern the collection, administration and enforcement of sales taxes authorized under this Article, unless otherwise provided in said Article 26. (Prior code 3.06.05)

                    
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