Colorado Code
Part 1 - Gasoline Tax
§ 39-27-103. Refunds - Penalties - Checkoff - Limits on Collections

(1) [ Editor's note: This version of subsection (1) is effective January 1, 2022. ] A credit against the tax accrued or payable or a refund of tax paid is allowed for the tax imposed by this part 1 on gasoline or special fuel that is lost or destroyed by fire, lightning, flood, windstorm, explosion, accident, or other cause beyond the control of the distributor or transporter of such gasoline or special fuel. This credit or refund is allowed only on gasoline or special fuel in quantities of one hundred gallons or more lost or destroyed at any one time. Any loss of gasoline or special fuel while in transit or while being loaded or unloaded is subject to credit or refund under this section. After any such loss or destruction, the distributor or transporter must notify the executive director of the department of revenue within thirty days of such loss or destruction and, within the same deadline, must file with the executive director proof sufficient to establish the loss or destruction as the executive director may require. A refund of previously paid tax is allowed to the distributor or transporter in control of the gasoline or special fuel at the time it is lost or destroyed regardless of whether such person paid the tax imposed by this part 1 on the gasoline or special fuel lost or destroyed.
(1.5) [ Editor's note: This version of subsection (1.5) is effective until January 1, 2022. ] A refund shall be allowed to a distributor for the tax paid on gasoline or special fuel pursuant to the provisions of this part 1 that was erroneously paid due to mistake of fact, law, or computation. A distributor who has paid any such tax may, within three years from the date of payment thereof, file with the department of revenue an application for refund of such tax so erroneously paid. Such application shall be on such forms as prescribed by the department of revenue.
(1.5) [ Editor's note: This version of subsection (1.5) is effective January 1, 2022. ] A refund is allowed for the tax paid on gasoline or special fuel pursuant to this part 1 that was erroneously paid due to mistake of fact, law, or computation. The person who has paid any such tax may, within three years from the date of payment thereof, file with the department of revenue an application for refund of such tax so erroneously paid. The application must be on such forms as prescribed by the department of revenue. This subsection (1.5) does not apply to any refund claimable pursuant to subsection (1), (2), (2.5), or (3) of this section.

(2) [ Editor's note: This version of subsection (2) is effective January 1, 2022. ] Unless purchased ex-tax pursuant to section 39-27-102.5 (2)(b), a refund is made or credit allowed for the tax paid on all gasoline or special fuel that is purchased by the United States or any of its agencies, the state of Colorado or any of its agencies, any town, city, county, or any other political subdivision of the state. Except as provided in section 39-27-102.5 (2)(b)(III)(C), the gasoline or special fuel with respect to which a refund is claimed under this subsection (2) must be used exclusively by the governmental entity in performing its governmental functions and activities in any machines owned or operated by the governmental entity. Any other use or any resale for any other use is a violation of subsection (3)(c) of this section.
(2.5) [ Editor's note: Subsection (2.5) is effective January 1, 2022. ] Unless purchased ex-tax pursuant to section 39-27-102.5 (2.5), a refund is made pursuant to subsection (3) of this section for the tax paid on the following purchases of gasoline or special fuel:

(2.7) [ Editor's note: Subsection (2.7) is effective January 1, 2022. ] A refund is made pursuant to subsection (3) of this section to any person who purchases gasoline or special fuel upon which the tax imposed by this part 1 has been paid if the gasoline or special fuel is used for the purpose of:

(7) [ Editor's note: This version of subsection (7) is effective January 1, 2022. ] Repealed.

Source: L. 33: p. 720, § 3. CSA: C. 16, § 383. L. 43: p. 192, § 1. L. 51: p. 190, §§ 1, 2. L. 53: p. 157, § 2. CRS 53: § 138-3-3. L. 55: pp. 912, 913, §§ 1, 1. L. 59: p. 789, § 1. L. 63: pp. 943, 944, §§ 3, 4. C.R.S. 1963: § 138-2-3. L. 64: p. 812, § 1. L. 67: pp. 337, 495, §§ 4, 1. L. 79: (3)(a.1) added, p. 1330, § 4, effective May 8; (3)(d) amended, p. 1503, § 1, effective July 1; (1), (2), (3), and (4) amended and (6) repealed, pp. 1477, 1501, §§ 3, 29, effective January 1, 1980. L. 85: (4) amended, p. 1259, § 16, effective January 1, 1986. L. 87: (1.5) added, p. 1464, § 1, effective May 8. L. 88: (2) amended, p. 1331, § 2, effective April 13; (3)(a) and (3)(e) amended and (3)(a.3) added, p. 1092, § 8, effective January 1, 1989. L. 94: (3)(a.1) repealed, p. 1646, § 83, effective May 31. L. 97: (3)(d) amended, p. 55, § 1, effective July 1. L. 2002: (1), (1.5), (2), (3)(a), (3)(b), (3)(c), (3)(d), (3)(e), (3)(f), and (4) amended, p. 553, § 2, effective May 24. L. 2003: (3)(a)(I)(F) and (3)(a)(I)(H) amended, p. 1818, § 4, effective August 6. L. 2005: (2) amended, p. 869, § 3, effective July 1. L. 2012: (1) amended, (HB 12-1178), ch. 79, p. 261, § 1, effective September 1. L. 2013: (3)(a.3) amended, (HB 13-1110), ch. 225, p. 1062, § 8, effective January 1, 2014. L. 2014: (2) amended, (HB 14-1105), ch. 107, p. 394, § 2, effective August 6. L. 2015: (7) added, (HB 15-1228), ch. 315, p. 1287, § 5, effective August 5. L. 2016: (3)(a)(I)(F) amended, (SB 16-189), ch. 210, p. 796, § 115, effective June 6. L. 2021: (1), (1.5), (2), (3)(a)(I), (3)(d), and (3)(e) amended, (2.5) and (2.7) added, and (7) repealed, (HB 21-1322), ch. 453, p. 3007, § 4, effective January 1, 2022; (3)(c) amended, (SB 21-271), ch. 462, p. 3297, § 697, effective March 1, 2022.

Cross references: (1) For the legislative declaration contained in the 2003 act amending subsections (3)(a)(I)(F) and (3)(a)(I)(H), see section 1 of chapter 278, Session Laws of Colorado 2003.
(2) For the legislative declaration in the 2013 act amending subsection (3)(a.3), 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.