There is a newer version of the Colorado Revised Statutes
2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 27 - Gasoline and Special Fuel Tax
Part 1 - Gasoline Tax
- § 39-27-101. Definitions - construction
- § 39-27-102. Tax imposed on gasoline and special fuel - deposits - penalties
- § 39-27-102.5. Exemptions on tax imposed - ex-tax purchases
- § 39-27-103. Refunds - penalties - checkoff - limits on collections
- § 39-27-103.5. Refunds of the tax paid on special fuel. (Repealed)
- § 39-27-104. License and deposit - exception
- § 39-27-105. Collection of tax on gasoline and special fuel
- § 39-27-105.3. Remittance of tax on gasoline and special fuel - mandatory electronic funds transfers
- § 39-27-105.5. Lien to secure payment of taxes - exemption - recovery
- § 39-27-106. Distributor trustee of tax
- § 39-27-107. When users other than distributors must report
- § 39-27-108. Penalty for failure to report or pay tax
- § 39-27-109. Reports by carriers. (Repealed)
- § 39-27-109.7. Data collection services
- § 39-27-110. Inspection of records
- § 39-27-111. Tax in lieu of all other taxes imposed
- § 39-27-112. Payment of expenses and distribution of funds
- § 39-27-113. Tax lien - priority
- § 39-27-114. False oath
- § 39-27-115. Night deliveries. (Repealed)
- § 39-27-116. Authority of executive director - enforcement
- § 39-27-117. Filing with executive director - when deemed to have been made
- § 39-27-118. Exchange of information. (Repealed)
- § 39-27-119. Not applicable to interstate commerce
- § 39-27-120. Penalties
- § 39-27-121. State treasurer custodian of deposits
- § 39-27-122. Measurement - liquefied petroleum gas and natural gas - director of division of oil and public safety - rules
- § 39-27-123. Department of transportation - special fuels - impact - report
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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