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

HODGES, Chief Justice.

We granted certiorari to review the court of appeals’ decision that Department of Revenue Regulation 42-3-116.1, limiting the number of dealer license plates a dealer of motor vehicles may obtain, was invalid. A & A Auto Wrecking, Inc. v. Department of Revenue, Colo.App., 602 P.2d 10 (1979). We reverse the judgment of the court of appeals.

The General Assembly has provided a comprehensive scheme for the registration and taxation of motor vehicles. See section 42-3-101 et seq., C.R.S.1973. In general, the owner of a motor vehicle must register the vehicle with the…