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Colorado Rev. Stat.
2020 Colorado Revised Statutes
Title 39 - Taxation
Article 27. Gasoline and Special Fuel Tax
Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this article, see § 24-12108.
PART 1 GASOLINE TAX
- Section 39-27-101. Definitions - construction.
- Section 39-27-102. Tax imposed on gasoline and special fuel - deposits - penalties.
- Section 39-27-102.5. Exemptions on tax imposed - ex-tax purchases.
- Section 39-27-103. Refunds - penalties - checkoff - limits on collections.
- Section 39-27-103.5. Refunds of the tax paid on special fuel. (Repealed)
- Section 39-27-104. License and deposit - exception.
- Section 39-27-105. Collection of tax on gasoline and special fuel - rules.
- Section 39-27-105.3. Remittance of tax on gasoline and special fuel - electronic funds transfers.
- Section 39-27-105.5. Lien to secure payment of taxes - exemption - recovery.
- Section 39-27-106. Distributor trustee of tax.
- Section 39-27-107. When users other than distributors must report.
- Section 39-27-108. Penalty for failure to report or pay tax.
- Section 39-27-109.7. Data collection services.
- Section 39-27-110. Inspection of records.
- Section 39-27-111. Tax in lieu of all other taxes imposed.
- Section 39-27-112. Payment of expenses and distribution of funds.
- Section 39-27-113. Tax lien - priority.
- Section 39-27-114. False oath.
- Section 39-27-115. Night deliveries. (Repealed)
- Section 39-27-116. Authority of executive director - enforcement.
- Section 39-27-117. Filing with executive director - when deemed to have been made.
- Section 39-27-118. Exchange of information. (Repealed)
- Section 39-27-119. Not applicable to interstate commerce.
- Section 39-27-120. Penalties.
- Section 39-27-121. State treasurer custodian of deposits.
- Section 39-27-122. Measurement - liquefied petroleum gas and natural gas - director of division of oil and public safety - rules.
- Section 39-27-123. Department of transportation - special fuels - impact - report.
- Section 39-27-301. Definitions.
- Section 39-27-302. Agreements between jurisdictions.
- Section 39-27-303. Tax imposed.
- Section 39-27-304. Provisions of agreements.
- Section 39-27-305. Credit for purchases.
- Section 39-27-306. Tax collection.
- Section 39-27-307. Compliance.
- Section 39-27-308. Appeals.
- Section 39-27-309. Exchange of information.
- Section 39-27-310. Construction of this part 3 - rules and regulations.
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