A & A Auto Wrecking, Inc. v. Department of Revenue

VAN CISE, Judge.

Plaintiffs, automobile dealers licensed by the State of Colorado, filed this action challenging the validity of Department of Reve*11nue Regulation 42-3-116.1.1 They contend that it is in excess of the Department’s delegated authority and therefore invalid because it conflicts with the statute which it seeks to enforce. On stipulated facts, the court ruled as a matter of law that the regulation was proper, and dismissed the action. Plaintiffs appeal, and we reverse.

Section 42-1-204, C.R.S.1973, delegates to the department the authority “to make uniform rules and regulations not…