Colorado Code
Part 1 - Gasoline Tax
§ 39-27-101. Definitions - Construction

As used in this part 1, unless the context otherwise requires:
(1.5) "Biodiesel fuel" means a motor vehicle fuel that is produced from plant or animal products or wastes, as opposed to fossil fuel sources.

(4) [ Editor's note: This version of subsection (4) is effective January 1, 2022. ] "Blender" means a person who produces blended gasoline or blended special fuel outside of the bulk transfer and terminal system.
(4.1) [ Editor's note: Subsection (4.1) is effective January 1, 2022. ] "Bulk transfer" means any transfer of gasoline or special fuel by pipeline or vessel and any transfer of gasoline or special fuel by railcar from a refinery to a terminal operated by the refiner.
(4.2) [ Editor's note: Subsection (4.2) is effective January 1, 2022. ] "Bulk transfer and terminal system" means the distribution system for gasoline and special fuel consisting of refineries, pipelines, vessels, and terminals. Gasoline or special fuel in the tank of any vehicle or in any trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer and terminal system. Gasoline in any railcar is not in the bulk transfer and terminal system unless it is being transferred from a refinery to a terminal operated by the refiner.
(4.3) "Cargo tank" means a bulk packaging that:

(4.7) "Cargo tank motor vehicle" means a motor vehicle with one or more cargo tanks permanently attached to or forming an integral part of the motor vehicle.

(5) [ Editor's note: This version of subsection (5) is effective January 1, 2022. ] "Common carrier" or "carrier" means a person, including a railroad operator, who transports gasoline or special fuel from a terminal located in this state or transports gasoline or special fuel imported into this state and who does not own the gasoline or special fuel, but does not include transportation by bulk transfer.

(9.5) [ Editor's note: Subsection (9.5) is effective January 1, 2022. ] "Ex-tax" means gasoline or special fuel sold by a distributor upon which the tax imposed by this part 1 has not been paid, or for which the distributor will obtain a credit or refund pursuant to section 39-27-102.5.

(12) [ Editor's note: This version of subsection (12) is effective January 1, 2022. ] "Gasoline" means any flammable liquid used primarily as a fuel for the propulsion of motor vehicles, motor boats, or aircraft. "Gasoline" does not include diesel engine fuel, kerosene, liquefied petroleum gas, or natural gas. Except as otherwise provided in this subsection (12), any product once blended with gasoline is considered gasoline for purposes of the excise tax imposed pursuant to this part 1.

(14) [ Editor's note: This version of subsection (14) is effective January 1, 2022. ] "Importer" means a person who imports gasoline or special fuel by bulk transfer or by truck or rail transport load into this state from another state by truck, rail, or pipeline.

(17) [ Editor's note: This version of subsection (17) is effective January 1, 2022. ] "Licensee" means any person holding a valid license issued by the department of revenue pursuant to section 39-27-104, to act as a supplier, terminal operator, importer, exporter, distributor, carrier, or blender.

(26.5) [ Editor's note: Subsection (26.5) is effective January 1, 2022. ] "Remove" means to physically transfer gasoline or special fuel. However, gasoline or special fuel is not removed when it evaporates or is otherwise lost or destroyed.

(32) [ Editor's note: This version of subsection (32) is effective January 1, 2022. ] "Terminal" means a gasoline or special fuel storage and distribution facility that is supplied by a pipeline, vessel, or refinery, a storage and distribution facility operated by a refiner and supplied by a railcar, or a tank farm from which gasoline or special fuel may be removed for distribution.

Source: L. 33: p. 716, § 1. L. 35: p. 904, § 1. CSA: C. 16, § 381. L. 47: p. 267, § 1. L. 51: p. 182, § 1. CRS 53: § 138-3-1. L. 63: p. 942, § 1. C.R.S. 1963: § 138-2-1. L. 65: p. 1114, § 1. L. 67: p. 235, § 1. L. 79: IP(1), (2), (3)(b), (4), (5), (6), and (8) amended and (7) repealed, pp. 1473, 1501, §§ 1, 29, effective January 1, 1980. L. 81: (1.5) added, p. 1892, § 2, effective May 18. L. 88: (2) amended, p. 1091, § 6, effective January 1, 1989. L. 95: (1), (4), and (5) amended, p. 981, § 1, effective July 1. L. 98: Entire section amended, p. 1021, § 1, effective July 1. L. 2000: (1.1), (1.8), (1.9), (2.1), (2.3), (2.5), (6.1), (6.3), (11), (12), and (13) added with relocations and (1.2), (1.4), (1.5), (1.6), (1.7), (2.2), (5), (6), (6.6), (8), and (9) amended with relocations, p. 1913, § 1, effective October 1. L. 2003: Entire section amended, p. 1812, § 2, effective August 6. L. 2009: (1.5) added, (SB 09-098), ch. 195, p. 877, § 1, effective August 5. L. 2013: (7) and (11) amended, (HB 13-1110), ch. 225, p. 1058, § 5, effective January 1, 2014. L. 2015: (4.3), (4.7), (7)(a)(VI), and (7)(d) added and (7)(a)(IV), (7)(a)(V), (11), and (34) amended, (HB 15-1228), ch. 315, p. 1284, § 2, effective January 1, 2016. L. 2016: (6), IP(19), IP(20), (21), (23), and (24) amended, (SB 16-189), ch. 210, p. 795, § 113, effective June 6. L. 2021: (4), (5), (12), (14), (17), and (32) amended and (4.1), (4.2), (9.5), and (26.5) added, (HB 21-1322), ch. 453, p. 2998, § 1, effective January 1, 2022.

Cross references: (1) For the legislative declaration contained in the 2003 act amending this section, see section 1 of chapter 278, Session Laws of Colorado 2003.
(2) For the legislative declaration in the 2013 act amending subsections (7) and (11), see section 1 of chapter 225, Session Laws of Colorado 2013.
(3) For the legislative declaration in HB 15-1228, see section 1 of chapter 315, Session Laws of Colorado 2015.