The executive director of the department of revenue is hereby authorized to negotiate and contract with any city, town, or city and county for the purpose of arranging for the collection by the department of revenue of any tax levied by the city, town, or city and county which is also levied and collected by the department of revenue for the state of Colorado.L. 63: p. 133, § 1. C.R.S. 1963: § 3-7-12.
Colorado Legal Code