Colo. Rev. Stat. § 39-28.8-301
Current through Acts effective through 7/1/2024 of the 2024 Legislative Session
The tax imposed pursuant to this part 3 shall be administered and enforced in accordance with the provisions of article 21 of this title and part 1 of article 26 of this title, including, without limitation, any penalties for failure to make any return or to collect or pay any tax; except that, in the event of a conflict between the provisions of this part 3 and the provisions of article 21 of this title or part 1 of article 26 of this title, the provisions of this part 3 shall control.
C.R.S. § 39-28.8-301