As used in this part 3, unless the context otherwise requires:(1) 'Department' means the department of revenue.(2) 'Executive director' means the executive director of the department.(3) 'Local government' means home rule and statutory cities, towns, cities and counties, and counties.Added by 2024 Ch. 144,§ 1, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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