Code of Colorado Regulations 200 - Department of Revenue
Code of Colorado Regulations — 200: Department of Revenue (CCR 200)
1. Overview
CCR 200 governs the Colorado Department of Revenue (CDOR) and its operations.
The Department oversees taxation, revenue collection, vehicle registration, motor vehicle licensing, marijuana enforcement, liquor licensing, and other revenue-related programs.
The regulations ensure that the Department operates fairly, efficiently, and in compliance with Colorado state law.
2. Organization and Governance
The Department is led by the Executive Director of Revenue, who is responsible for:
Implementing Colorado tax laws
Administering revenue collection programs
Overseeing regulatory compliance for businesses and individuals
The Department is divided into divisions, such as:
Taxation Division (income, sales, and property taxes)
Division of Motor Vehicles
Liquor Enforcement Division
Marijuana Enforcement Division
3. Licensing and Registration
The Department issues licenses and permits for:
Retail sales of alcohol
Marijuana businesses
Motor vehicle dealerships and operators
Other revenue-regulated businesses
Licensing rules include eligibility, renewal requirements, reporting obligations, and penalties for noncompliance.
4. Tax Administration
CCR 200 provides rules for administering:
Income tax
Sales and use tax
Property tax
Excise and special taxes
Regulations specify:
Filing procedures
Payment deadlines
Audit processes
Appeals of tax assessments
5. Enforcement and Penalties
The Department has authority to enforce compliance with Colorado revenue laws.
Penalties can include fines, license suspension, or revocation.
Violations can result from failure to:
Collect or remit taxes
Maintain accurate records
Comply with reporting requirements
6. Administrative Procedures
CCR 200 sets procedures for:
Public hearings
Rulemaking by the Department
Appeals and adjudication of disputes between the Department and taxpayers or licensees
7. Miscellaneous Provisions
Includes rules on confidentiality of taxpayer information.
Outlines processes for refunds, credits, and tax adjustments.
Provides guidance on inter-agency coordination and compliance with state and federal law.
RELATED Blog
comments