Colorado Code
Part 1 - General Provisions
§ 39-21-119.5. Mandatory Electronic Filing of Returns - Mandatory Electronic Payment - Penalty - Waiver - Definitions

(d) [ Editor's note: This version of subsection (4)(d) is effective January 1, 2022. ] (I) Any gasoline or special fuel report required to be filed pursuant to section 39-27-105;
(II) Any road usage fee report or bridge and tunnel impact fee report required to be filed with a gasoline or special fuel report pursuant to section 43-4-217 (7);


























Source: L. 2019: Entire section added, (HB 19-1256), ch. 395, p. 3510, § 1, effective August 2. L. 2020: (2)(s) amended, (HB 20-1293), ch. 267, p. 1298, § 15, effective July 10; (2)(c) and (4)(e) amended, (2)(j) and (2)(k) repealed, and (4)(g), (4)(h), and (4)(i) added, (HB 20-1175), ch. 88, p. 355, § 2, effective September 14; (1), (4)(e), and (4)(f) amended and (4)(j) added, (HB 20-1427), ch. 248, p. 1211, § 24, effective January 1, 2021. L. 2021: (2)(i), (2)(s), (2)(t), (4)(d), (4)(i), and (4)(j) amended and (2)(u) and (4)(k) added, (SB 21-260), ch. 250, p. 1401, § 13, effective June 17; (4)(d) amended, (HB 21-1322), ch. 453, p. 3020, § 12, effective January 1, 2022.


FOR: : 2,134,608
AGAINST: : 1,025,182
Cross references: For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.

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