Section 24-1-117 - Department of revenue - creation(1) There is hereby created a department of revenue, the head of which shall be the executive director of the department of revenue, who shall be appointed by the governor, with the consent of the senate, and shall serve at the pleasure of the governor. The reappointment of an executive director after initial election of a governor shall be subject to the provisions of section 24-20-109.(2) The department of revenue and the office of the executive director of the department of revenue are created in article 35 of this title 24. The executive director of the department of revenue is a type 2 entity, as defined in section 24-1-105, and exercises the director's powers and performs the director's duties and functions under the department of revenue.(3) The powers, duties, and functions of the department of revenue and the liquor enforcement division, which is created in subsection (4)(a) of this section, include the powers, duties, and functions with respect to fermented malt beverages and malt, vinous, and spirituous liquors pursuant to the provisions of articles 3, 4, and 5 of title 44 that were formerly vested in the secretary of state.(4)(a) The department of revenue consists of the following divisions: (I) and (II) (Deleted by amendment, L. 2000, p. 1632, § 1, effective June 1, 2000.)(IV) The liquor enforcement division, which is a type 2 entity, as defined in section 24-1-105;(V) The state lottery division, including the Colorado lottery commission created in section 44-40-108, and the director of the state lottery division, created in section 44-40-102, which are type 2 entities, as defined in section 24-1-105;(VI) The division of racing events created in section 44-32-201 (1), the director of the division of racing events, and the Colorado racing commission, created in section 44-32-301 (1), which are type 2 entities, as defined in section 24-1-105;(VII) The division of gaming created in section 44-30-201, the director of the division of gaming, and the Colorado limited gaming control commission, created in section 44-30-301, which are type 2 entities, as defined in section 24-1-105.(VIII) (Deleted by amendment, L. 2005, p. 1185, § 41, effective August 8, 2005.)(IX) Such other groups, divisions, sections, and units as the executive director of the department of revenue may create pursuant to section 24-35-103;(X) The auto industry division, created in section 44-20-105. The division is a type 2 entity, as defined in section 24-1-105, and exercises its powers and performs its duties and functions under the department of revenue;(XI) The state licensing authority created in section 44-10-201; and(XII) The natural medicine division, created in section 44-50-201, which is a type 2 entity, as defined in section 24-1-105.(c)(I) Whenever any law of this state or any rule promulgated under the laws of this state refers to the division of enforcement of the department of revenue, such law or rule shall be deemed to refer to the department of revenue.(5) The motor carrier services division, created in section 42-8-103 (1), C.R.S., prior to the repeal of said subsection (1) by House Bill 12-1019, enacted in 2012, is abolished, and its powers, duties, and functions are transferred by type 3 transfers as follows: (a) The powers, duties, and functions of its ports of entry section are transferred to the department of public safety and allocated to the Colorado state patrol.(b) Its powers, duties, and functions relating to commercial driver's licenses and the international registration plan are transferred to the department of revenue.Amended by 2023 Ch. 249,§ 18, eff. 7/1/2023.Amended by 2022 Ch. 469, § 32, eff. 8/10/2022.Amended by 2019 Ch. 390, § 24, eff. 8/2/2019.Amended by 2018 Ch. 7, § 9, eff. 10/1/2018.Amended by 2017 Ch. 395, § 27, eff. 7/1/2017.L. 68: p. 80, § 17. C.R.S. 1963: § 3-28-17. L. 71: p. 104, § 7. L. 73: p. 1475, § 37. L. 81: (4) amended, p. 1885, § 8, effective 1/1/1982. L. 82: (4) amended, pp. 385, 643, §§ 4, 4, effective April 30. L. 86: (1) amended, p. 885, § 4, effective May 23. L. 87: (4) amended, p. 865, § 1, effective June 20. L. 91: (4) amended, p. 1591, § 13, effective June 4. L. 93: (4) amended, p. 1783, § 53, effective June 6; (4) amended, p. 1033, § 15, effective July 1; (4) amended, p. 1237, § 6, effective July 1. L. 94: (4)(b) repealed, p. 692, § 1, effective April 19. L. 96: (4)(a) amended, p. 1545, § 1, effective July 1. L. 2000: (4) amended, p. 1632, § 1, effective June 1. L. 2005: (4)(a) amended, p. 17, § 2, effective July 1; (4)(a)(VII) and (4)(a)(VIII) amended, p. 1185, § 41, effective August 8. L. 2012: (4)(a)(III) and (4)(c)(II) repealed and (5) added, (HB 12-1019), ch. 463, p. 463, § 1, effective July 1. L. 2017: (4)(a)(VII) and (4)(a)(IX) amended and (4)(a)(X) added, (SB 17-240), ch. 2055, p. 2055, § 27, effective July 1. L. 2018: (4)(a)(X) amended, (SB 18 -030), ch. 139, p. 139, § 9, effective October 1. L. 2019: (3) amended, (SB 19-241), ch. 3468, p. 3468, § 24, effective August 2.Amendments to subsection (4) by House Bills 93-1034, 93-1268, and 93-1342 were harmonized.
2022 Ch. 469, was passed without a safety clause. See Colo. Const. art. V, § 1(3).