Colorado Code
Part 1 - Gasoline Tax
§ 39-27-102. Tax Imposed on Gasoline and Special Fuel - Deposits - Penalties

(2) (a) [ Editor's note: This version of subsection (2)(a) is effective January 1, 2022. ] Except as set forth in section 39-27-102.5 (9), every person who uses any gasoline or special fuel for propelling a motor vehicle on the public highways of this state, upon which gasoline or special fuel a licensed distributor has not paid or is not liable to pay the tax imposed in this section, is deemed to be a distributor and is liable for and shall pay an excise tax at a rate established by subsection (1)(a) of this section on all such gasoline or special fuel so used in this state. Such person shall pay such tax to the department of revenue in the same manner as a distributor under section 39-26-105, on or before the twenty-sixth day of the calendar month following the month in which such gasoline or special fuel was used and shall, at the time of payment, render to the department, on forms provided by it, an itemized statement, signed under the penalties of perjury in the second degree, as defined in section 18-8-503, of all such gasoline or special fuel so used or imported during such preceding calendar month. When such gasoline or special fuel is delivered from a terminal in a carload lot, the quantity thereof and the amount of tax thereon is computed in the same manner as in the case of a distributor.

(b) The executive director of the department of revenue is authorized to waive, for good cause shown, any civil penalty assessed pursuant to this subsection (9).
(c) All moneys collected pursuant to this subsection (9) shall be credited to the highway users tax fund, created in section 43-4-201, C.R.S., and allocated and expended as specified in section 43-4-205 (5.5)(a), C.R.S.
(9) [ Editor's note: This version of subsection (9) is effective January 1, 2022. ] Repealed.

(2.5) [ Editor's note: This version of subsection (2.5) is effective until January 1, 2022. ] Except as otherwise provided in paragraph (b) of subsection (2) of this section, every person who imports gasoline or special fuel other than liquefied petroleum gas into this state for use or sale in this state without a valid importer, supplier, blender, or distributor license is liable for and shall pay an excise tax pursuant to paragraph (a) of subsection (1) of this section on all gasoline or special fuel such person imports for use or sale in this state. In addition to the excise tax, such person shall be subject to the civil penalties set forth in subsection (9) of this section. Every person who imports liquefied petroleum gas into this state without a valid importer, supplier, or distributor license is subject to the civil penalties set forth in subsection (9) of this section. Immediately upon discovery of a violation of this subsection (2.5), the department of revenue and agents thereof may demand payment of such excise tax, if owed, and all applicable fines associated with the unlicensed importation of gasoline or special fuel and may detain the shipment of gasoline or special fuel until such excise tax and fines are collected.
(2.5) [ Editor's note: This version of subsection (2.5) is effective January 1, 2022. ] Repealed.

Source: L. 33: p. 718, § 2. L. 35: p. 905, § 2. CSA: C. 16, § 382. L. 53: p. 152, § 1. CRS 53: § 138-3-2. L. 63: p. 942, § 2. C.R.S. 1963: § 138-2-2. L. 64: p. 656, § 15. L. 65: pp. 1114-1118, §§ 2-5. L. 67: pp. 335, 336, 985, §§ 1, 2, 3, 1. L. 69: pp. 1140, 1141, §§ 1-5. L. 71: pp. 1257, 1258, §§ 1, 2. L. 72: p. 572, § 60. L. 73: pp. 1454, 1457, 1458, §§ 3, 4, 1, 2. L. 75: (4)(a) amended, p. 1517, § 1, effective January 1, 1976. L. 77: (2)(b) amended, p. 1838, § 1, effective July 1; (3)(a), (4)(a),and (5)(a) amended and (4)(b) repealed, pp. 1840, 1841, §§ 2, 3, effective January 1, 1978. L. 78: (1)(a) amended, p. 516, § 1, effective July 1. L. 79: (1)(a)(II) amended, p. 1330, § 3, effective May 8; (3)(a) and (6)(a) amended, p. 426, § 21, effective July 1; (1)(a)(I), (1)(a)(II), (1)(b), (2)(a), and (2)(b) amended and (2)(c), (2)(d), (3), (4), (5), (6), (7), and (8) repealed, pp. 1475, 1501, §§ 2, 29, effective January 1, 1980. L. 80: (1)(b) amended, p. 737, § 1, effective April 10. L. 81: (1)(a)(II) amended, p. 459, § 2, effective May 18; (1)(a) and (2)(a) amended, p. 1893, § 1, effective June 19. L. 82: (1)(a)(III) amended, p. 573, § 1, effective April 23. L. 83: (1)(a)(II) amended, p. 1539, § 1, effective July 1. L. 84: (1)(a)(III) amended, p. 1024, § 1, effective July 1. L. 85: (1)(a)(III) R&RE, p. 1285, § 1, effective June 6. L. 86: (1)(a)(II) amended, p. 1127, § 1, effective July 1. L. 88: (1)(b) amended, p. 1330, § 1, effective April 13; (2)(b) amended, p. 1336, § 2, effective April 14; (1)(a)(I) and (2)(b) amended and (1)(a)(IV) added, p. 1091, § 7, effective January 1, 1989. L. 89, 1st Ex. Sess.: (1)(a)(II) R&RE and (1)(b) amended, p. 51, §§ 1, 3, effective July 1; (1)(a)(II) R&RE and (1)(b) amended, p. 53, §§ 1, 2, effective August 1. L. 91: (1)(a)(IV)(C) added, p. 2397, § 22, effective July 1. L. 91, 1st Ex. Sess.: (1)(a)(IV)(C) added, p. 7, § 11, effective July 1. L. 95: (1)(a)(I) and (1)(b) amended, p. 982, § 2, effective July 1. L. 98: (1)(a)(I), (1)(b), and (2)(a) amended and (1.5), (2.5), (9), and (10) added, p. 1023, § 2, effective July 1. L. 2000: (1)(a)(I) and (1.5) amended, p. 1916, § 2, effective October 1. L. 2003: (1)(a)(IV)(B) and (1)(b) amended, p. 1817, § 3, effective August 6. L. 2005: (9)(c) amended, p. 140, § 4, effective April 5; (1)(a)(I), (1)(a)(II), (1)(a)(III), (1)(b), (2)(a), (2)(b), (2.5), and IP(9)(a) amended and (1)(a)(V) added, p. 863, § 1, effective July 1. L. 2013: (1)(a)(II)(B) and (2)(a) amended and (1)(a)(VI), (1)(a)(VII), and (1)(a)(VIII) added, (HB 13-1110), ch. 225, p. 1059, § 6, effective January 1, 2014. L. 2014: (1)(b) amended, (HB 14-1105), ch. 107, p. 393, § 1, effective August 6. L. 2015: (1)(a)(I), (1)(b)(I), and (2.5) amended, (HB 15-1228), ch. 315, p. 1285, § 3, effective January 1, 2016. L. 2016: (1)(a)(IV)(B) amended, (SB 16-189), ch. 210, p. 796, § 114, effective June 6. L. 2021: (1)(a)(I), (1)(a)(II), (1)(a)(IV), (1)(b), and (2)(a) amended, (1)(a)(V), (2.5), and (9) repealed, and (11) and (12) added, (HB 21-1322), ch. 453, p. 2999, § 2, effective January 1, 2022.

Cross references: (1) For the legislative declaration contained in the 2003 act amending subsections (1)(a)(IV)(B) and (1)(b), see section 1 of chapter 278, Session Laws of Colorado 2003.
(2) For the legislative declaration in the 2013 act amending subsections (1)(a)(II)(B) and (2)(a) and adding subsections (1)(a)(VI), (1)(a)(VII), and (1)(a)(VIII), 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.