(1) There is hereby created a department of revenue, the head of which shall be the executive director of the department of revenue, who shall be appointed by the governor, with the consent of the senate, and shall serve at the pleasure of the governor. The reappointment of an executive director after initial election of a governor shall be subject to the provisions of section 24-20-109.

(2) The department of revenue and the office of director of revenue, created by article 35 of this title, and their powers, duties, and functions are transferred by a type 2 transfer to the department of revenue.

(3) The powers, duties, and functions of the secretary of state with respect to fermented malt beverages and malt, vinous, and spirituous liquors under the provisions of articles 46 to 48 of title 12, C.R.S., are transferred by a type 2 transfer to the department of revenue.

(4) (a) The department of revenue shall consist of the following divisions:

(I) and (II) (Deleted by amendment, L. 2000, p. 1632, § 1, effective June 1, 2000.)

(III) Repealed.

(IV) Liquor enforcement division;

(V) State lottery division;

(VI) Division of racing events, including the Colorado racing commission;

(VII) Division of gaming, including the Colorado limited gaming control commission;

(VIII) (Deleted by amendment, L. 2005, p. 1185, § 41, effective August 8, 2005.)

(IX) Such other groups, divisions, sections, and units as the executive director of the department of revenue may create pursuant to section 24-35-103; and

(X) The auto industry division created in section 44-20-105. The division shall exercise its powers and perform its duties and functions under the department of revenue as if the division were transferred to the department by a type 2 transfer as described in section 24-1-105.

(b) Repealed.

(c)

(I) Whenever any law of this state or any rule promulgated under the laws of this state refers to the division of enforcement of the department of revenue, such law or rule shall be deemed to refer to the department of revenue.

(II) Repealed.

(5) The motor carrier services division, created in section 42-8-103 (1), C.R.S., prior to the repeal of said subsection (1) by House Bill 12-1019, enacted in 2012, is abolished, and its powers, duties, and functions are transferred by type 3 transfers as follows:

(a) The powers, duties, and functions of its ports of entry section are transferred to the department of public safety and allocated to the Colorado state patrol.

(b) Its powers, duties, and functions relating to commercial driver's licenses and the international registration plan are transferred to the department of revenue.