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Get CO DoR DR 0100 2014

Ses and sales, including sales invoices and purchase orders must be retained for a period of 3 years. Records must be open for inspection by authorized representatives of the department. All taxes paid by the purchaser to the seller shall be and remain public money, as property of the taxing jurisdiction. The seller should maintain records of payment. The law provides severe penalties for any violation of the sales tax laws. Methods of enforcement, as defined in the regulations, include liens wh.

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