As used in this part 3, unless the context otherwise requires:

1. (1) Department means the department of revenue.
2. (2) Executive director means the executive director of the department.
3. (3) Local government means home rule and statutory cities, towns, cities and counties, and counties.

Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 546, § 1, effective July 1, 2025.