Colorado Code
Part 1 - Gasoline Tax
§ 39-27-104. License and Deposit - Exception - Repeal

(1) (a) [ Editor's note: This version of subsection (1)(a) is effective January 1, 2022. ] It is unlawful for any person to act as a distributor, supplier, terminal operator, importer, exporter, carrier, or blender of gasoline or special fuel in this state without being licensed as such. Any person who acts as a distributor, supplier, terminal operator, importer, exporter, carrier, or blender of gasoline or special fuel within this state without being licensed as such is guilty of a misdemeanor. Each day of operation without a license is considered a separate offense. Such person is also subject to the civil penalties imposed pursuant to subsection (1)(g) of this section.

(b) [ Editor's note: This version of subsection (1)(b) is effective January 1, 2022. ] Each applicant for a license required by this section must file with the executive director of the department of revenue an application in such form and manner as the executive director prescribes, stating the name and address of the applicant and any other information as may be required by this section or by the executive director. The application must include a statement that such application is signed under oath and under the penalty of perjury in the second degree, as defined in section 18-8-503. An applicant for a license to export gasoline or special fuel from this state shall provide verification as required by the executive director that the applicant has an appropriate license valid in any state into which the gasoline will be exported. Each application must be accompanied by a ten-dollar filing fee.

(c) [ Editor's note: This version of subsection (1)(c) is effective January 1, 2022. ] The executive director of the department of revenue shall issue a license to an applicant if the application is in proper form, has been accepted for filing, and meets the other conditions and requirements of this section. The license is valid until surrendered, suspended, or revoked.

(e) [ Editor's note: This version of subsection (1)(e) is effective January 1, 2022. ] When any person ceases to be a distributor, supplier, terminal operator, importer, exporter, carrier, or blender of gasoline or special fuel by reason of discontinuance, sale, or transfer of such person's business at any location, such person shall notify the executive director of the department of revenue in writing at the time the discontinuance, sale, or transfer takes effect. The notice must state the date of discontinuance and, in the event of sale or transfer, the name and address of the purchaser or transferee. All taxes, penalties, and interest not yet due and payable under this part 1, notwithstanding any other provisions of this part 1, are due and payable concurrently with the discontinuance, sale, or transfer; and the person shall make a report and pay all taxes, penalties, and interest and shall surrender to the executive director of the department of revenue the license together with all duplicates issued to him or her.

(f) [ Editor's note: This version of subsection (1)(f) is effective January 1, 2022. ] The license issued under this section is required to be conspicuously displayed in the established place of business of the licensee. A licensee shall obtain a duplicate license for each established branch office or location, which shall be displayed in a like manner as the original license. The executive director of the department of revenue shall issue a duplicate license upon payment of a five-dollar fee.

(g) (I) [ Editor's note: This version of the introductory portion to subsection (1)(g)(I) is effective January 1, 2022. ] No person shall act as a distributor, supplier, terminal operator, importer, exporter, or carrier without a valid license pursuant to this section. Any person who violates the reporting requirements of this part 1, exports gasoline or special fuel out of this state without a valid license, or imports gasoline or special fuel into this state without a license or permit, or otherwise operates in this state without the license required by this section is subject to the following civil penalties:

(h) [ Editor's note: This version of the introductory portion to subsection (1)(h) is effective January 1, 2022. ] The executive director of the department of revenue may refuse to issue a license if the executive director finds, after affording the applicant due notice and an opportunity to be heard, that the application:

(V) [ Editor's note: This version of subsection (1)(h)(V) is effective January 1, 2022. ] Was submitted by a person who the executive director of the department of revenue determines is unable or unwilling to perform the duties and responsibilities of a licensed gasoline or special fuel distributor, supplier, terminal operator, importer, exporter, carrier, or blender, as applicable, based upon evidence furnished to him or her.

(2.5) [ Editor's note: This version of subsection (2.5) is effective January 1, 2022. ] Repealed.

(3) [ Editor's note: This version of subsection (3) is effective January 1, 2022. ] Repealed.

Source: L. 33: p. 722, § 4. CSA: C. 16, § 384. L. 51: p. 186, § 1. CRS 53: § 138-3-4. C.R.S. 1963: § 138-2-4. L. 73: p. 1455, § 5. L. 77: (3) amended, p. 887, § 74, effective July 1, 1979. L. 79: (2)(a) amended, p. 427, § 22, effective July 1; (1)(a), (1)(c), (2)(a), (2)(b), and (3) amended, p. 1480, § 4, January 1, 1980. L. 87: (2.5) added, p. 486, § 32, effective July 1. L. 89: (3) amended, p. 853, § 146, effective July 1. L. 95: (1)(a) and (2)(b) amended, p. 983, § 3, effective July 1. L. 98: (1) and (3) amended and (2.2) added, p. 1026, § 3, effective July 1. L. 2000: (1) and (2) amended and (2.1) and (4) added with relocations, p. 1917, § 3, effective October 1. L. 2002: (3) amended, p. 1558, § 354, effective October 1. L. 2005: (1)(g)(III) amended, p. 141, § 5, effective April 5; (1)(g)(V)(A) amended, p. 869, § 4, effective July 1. L. 2009: (1)(d.5) added, (SB 09-098), ch. 195, p. 878, § 3, effective August 5. L. 2015: (2)(a)(I) and (2)(b) amended and (5) added, (HB 15-1228), ch. 315, p. 1287, § 6, effective January 1, 2016. L. 2021: (1)(a), (1)(b), (1)(c), IP(1)(d.5), (1)(e), (1)(f), IP(1)(g)(I), IP(1)(h), and (1)(h)(V) amended, (2)(f), (2)(g), (2.1)(d), and (2.1)(e) added, and (2.5) and (3) repealed, (HB 21-1322), ch. 453, p. 3011, § 5, effective January 1, 2022.

Cross references: (1) For the legislative declaration contained in the 2002 act amending subsection (3), see section 1 of chapter 318, Session Laws of Colorado 2002.
(2) For the legislative declaration in HB 15-1228, see section 1 of chapter 315, Session Laws of Colorado 2015.