Administration by department - action for collection of tax - appeals - limitations

(1) The department is charged with the administration and enforcement of this article and may promulgate such rules and regulations under the State Administrative Procedure Act, article 4 of title 24, C.R.S., as may be required to effectuate the purposes of this article.

(2) The department is authorized to collect the tax provided for in this article, including applicable interest and penalties, and shall represent this state in all matters pertaining to the same, either before courts or in any other manner. The department may institute proceedings for the collection of this tax and any interest and penalties on the tax under the provisions of sections 24-4-106 and 24-35-109, C.R.S., or any other applicable law, in the probate court of Denver or in any other court of competent jurisdiction. The mailing of a notice of final agency action shall be considered a final agency action or a final order of such an agency for the purposes of judicial review under section 24-4-106, C.R.S., and such action or order shall become effective sixty days after the mailing of said notice. No distraint and sale proceedings under the provisions of section 24-35-109, C.R.S., shall be commenced until such final agency action or final order of such agency is no longer subject to judicial review under the provisions of section 24-4-106, C.R.S.

(3) Nothing in this article shall be construed to deny the right of appellate review as provided by law and the Colorado appellate rules.

(4) (a) As used in this subsection (4) and subsections (5) and (6) of this section, the term tax includes penalty.