29-2-301. Definitions

29-2-301. Definitions. [Editor's note: This section is effective July 1, 2025.] 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.