The Revenue & Utilities Section provides litigation and general counsel support to the Department of Revenue, the Trial Staff of the Public Utilities Commission within the Department of Regulatory Agencies, the Property Tax Administrator and Property Tax Division within the Department of Local Affairs, the Division of Housing’s Mobile Home Park Oversight Program, and statewide clients regarding bankruptcy matters. There are thirty-six attorneys and ten support staff in the Section.
Tax Unit
The Tax Unit provides legal advice and representation to the Department of Revenue on all state tax matters, including issues related to audits and assessments, rulemaking, and legislative matters. The unit advises on and litigates matters involving sales and use tax, severance tax and income tax, among others. The unit also represents the state property tax administrator. Tax matters are often complex and require intensive legal services to ensure that taxpayers, including sophisticated national and international corporate taxpayers, pay the amount owed under the law, thereby protecting the interests of the State and all taxpayers. These matters often have high dollar amounts at issue for the State.
Marijuana, Liquor and Bankruptcy (MLB) Unit
The MLB Unit provides legal advice and litigation services to the Department of Revenue in marijuana and liquor licensure, regulation, enforcement and taxation. The Unit also represents the Department of Revenue in tax collection matters. The Unit also provides advice and representation to all state clients facing bankruptcy-related legal issues, often in partnership with other Department of Law attorneys. Housed within the MLB Unit is the Tobacco Settlement Enforcement (TSE) team.
The Tobacco Settlement Enforcement team is responsible for enforcing the Master Settlement Agreement and for seeing that tobacco product manufacturers who have not signed the MSA comply with the Colorado Tobacco Escrow Funds Act. In addition, TSE is responsible for the Colorado Certified Brands Directory, the list of tobacco product manufacturers and cigarette brands legal for sale in Colorado. TSE works with all government departments and agencies that regulate, oversee, or have an interest in cigarettes and tobacco products.
Specialized Business Group (SBG) Unit
The SBG Unit provides legal advice and representation to the Division of Motor Vehicles, Motor Vehicle Dealer Board, and the Gaming, Racing, and Lottery Commissions within the Department of Revenue. Unit attorneys provide general counsel advice on relevant legal matters, including rules, open records requests, contracts and procurement issues, and all levels of litigation. The SBG Unit also provides legal advice and representation to the Mobile Home Park Oversight Program (MHPOP) within the Division of Housing.
Public Utilities Commission Litigation (PUC Litigation) Unit
The PUC regulates the rates, charges, services and facilities of public utilities within the State. The PUC Litigation Unit advises and represents Trial Staff of the Public Utilities Commission on fixed utilities litigation before the PUC, including gas, electric, telephone, and water/sewer. The PUC Litigation Unit also represents the Transportation Section of Trial Staff of the PUC on issues related to the regulation of taxis, limousines, towing carriers, hazardous materials carriers, movers and Transportation Network Companies.