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2018 Colorado Revised Statutes
Title 38 - Property - Real and Personal
Liens
Article 24.7 - Transportation Fuel Distributors' Tax Liens
§ 38-24.7-101. Definitions
Universal Citation: CO Rev Stat ยง 38-24.7-101 (2018)
- As used in this article, unless the context otherwise requires:
(1) "Distributor" has the same meaning as setforth in section 39-27-101, C.R.S.
(2) "Retailer or other commercial user" means a commercial entity involved in the use of transportation fuel for a taxable purpose under article 27 of title 39, C.R.S.
(3) "Taxes" means the tax on gasoline and special fuel imposed under article 27 of title 39, C.R.S.
(4) "Transportation fuel" means any flammable liquid used primarily as a fuel for the propulsion of motor vehicles, motor boats, or aircraft and includes diesel fuel.
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