Colorado Code
Part 1 - Gasoline Tax
§ 39-27-105. Collection of Tax on Gasoline and Special Fuel - Rules - Repeal

(b) [ Editor's note: This version of subsection (1.2)(b) is effective January 1, 2022. ] Repealed.

(1.5) [ Editor's note: This version of subsection (1.5) is effective until January 1, 2022. ] On or before the twenty-sixth day of each calendar month, every licensee shall file with the executive director of the department of revenue, on forms prescribed and furnished by the department, a report made under penalty of perjury in the second degree specifying any information that the executive director shall require. The executive director shall consult with persons in the gasoline or special fuel industry to determine such reporting requirements and promulgate said requirements by rule in accordance with the "State Administrative Procedure Act", article 4 of title 24. The executive director may by rule require that such reports be filed electronically.
(1.5) [ Editor's note: This version of subsection (1.5) is effective January 1, 2022. ] Repealed.

(2) [ Editor's note: This version of subsection (2) is effective January 1, 2022. ] (a) (I) It is the duty of every distributor of gasoline or special fuel other than liquefied petroleum gas to compute the amount of tax payable on all gasoline or special fuel imported, removed from a terminal, or otherwise acquired during the preceding calendar month at the rate of tax per gallon imposed thereon in section 39-27-102 (1), and, in computing the amount of tax, the allowance of two percent provided for in section 39-27-102 (1)(b)(I)(A) shall be taken into account.
(II) It is the duty of every distributor of liquefied petroleum gas to compute the amount of tax payable on the liquefied petroleum gas placed in a fuel tank or used to propel a cargo tank motor vehicle in the preceding calendar month at the rate of tax per gallon imposed thereon.
(b) From the amount of tax computed under subsection (2)(a) of this section, the distributor shall deduct one-half of one percent to cover expenses of payment of the tax and bad debt losses and shall pay the remaining balance to the department of revenue and file the statement required by subsection (1) of this section on or before the twenty-sixth day of each calendar month. If any distributor is delinquent in remitting the tax, except in unusual circumstances shown to the satisfaction of the executive director of the department of revenue, the retailer shall not be allowed to deduct any amount under this subsection (2)(b).
(c) (I) If any person fails to file any return or statement when due as provided in this section, the executive director shall impose and collect a penalty of one hundred dollars.
(II) If any person fails to pay the tax when due as provided in this section, the executive director shall impose and collect a penalty of thirty dollars or ten percent of the tax due, plus one-half of one percent per month from the date when due, not to exceed eighteen percent in the aggregate, whichever is greater, in addition to any other penalties provided by this part 1. The executive director shall also collect interest at the rate imposed under section 39-21-110.5.
(III) If the penalties provided for in subsection (2)(c)(I) and (2)(c)(II) both apply, then the executive director shall impose and collect only the larger of the two penalties. The executive director may waive, for good cause shown, any penalty or interest added pursuant to this subsection (2)(c).
(d) (I) The executive director shall waive the penalties imposed under subsection (2)(c) of this section for tax periods between January 1, 2022, and December 31, 2022, if the distributor demonstrates a good-faith effort to comply with the changes made by House Bill 21-1322, enacted in 2021, to the satisfaction of the executive director; amends any returns filed; and pays any tax deficiency resulting from those amended returns on or before March 31, 2023.
(II) This subsection (2)(d) is repealed, effective July 1, 2026.

(3) [ Editor's note: This version of subsection (3) is effective January 1, 2022. ] If any person fails or refuses to make and file the sworn statement required by this section and pay the tax due, if any, for any calendar month or if a person makes and files any incorrect or fraudulent statement or return for any calendar month as required by this part 1, the executive director of the department of revenue, upon such information as is available in his or her office or elsewhere, shall determine the amount of gasoline or special fuel taxes due from that person and shall add to that amount a penalty of thirty percent thereof for failure to file such report or for filing the false or fraudulent report and collect the amount of the tax and penalty plus interest on the whole amount due from that person at the rate imposed under section 39-21-110.5 from the date due until paid. Upon making such estimate, and adding the penalty and interest as provided in this section, the executive director shall mail a notice of deficiency as provided in section 39-21-103. A hearing may be held and the executive director shall make a final determination pursuant to that section. The taxpayer may appeal that final determination in the manner provided in section 39-21-105. The executive director may waive, for good cause shown, any penalty or interest added as provided in this article 27 and article 21 of this title 39.

(5) (a) [ Editor's note: This version of subsection (5)(a) is effective January 1, 2022. ] Except as provided in subsection (4)(a) of this section and in section 39-27-102.5 (2)(c), every person who imports into this state special fuel within the fuel tank of a motor vehicle and who is not required to report special fuel usage under subsection (4) of this section shall obtain from the port of entry, from the office of the department of revenue nearest the point of entry into this state, or from any officer of the Colorado state patrol a single trip permit that contains a description of the motor vehicle, a description of the points of travel within the state of Colorado, and such other information as the executive director of the department of revenue may require. At the time of issuance of such single trip permit, a tax will be computed and paid based on the consumption rate of four miles per gallon for special fuel consumed within Colorado at the special fuel tax rate provided by section 39-27-102 (1)(a)(II)(B). A fee of one dollar shall be paid for each single trip permit and the permit shall be valid for a period of seventy-two hours.

(c) Any person who imports special fuel into this state without a valid license pursuant to section 39-27-104 shall be subject to the civil penalties set forth in section 39-27-104 (1)(g).
(6) [ Editor's note: This version of subsection (6) is effective January 1, 2022. ] (a) Every person who imports gasoline or special fuel into this state for use or sale in this state without a single trip permit or a valid importer's, supplier's, blender's, or distributor's license is liable for and shall pay an excise tax pursuant to section 39-27-102 (1) on all gasoline and undyed special fuel other than liquefied petroleum gas such person imports for use or sale in this state.
(b) Immediately upon discovering a violation of this subsection (6), the department of revenue and agents thereof:
(I) May demand payment of such excise tax and all applicable fines and penalties associated with the unlicensed importation of special fuel, as set forth in this subsection (6); and
(II) May detain the shipment of gasoline or special fuel until such excise tax, fines, and penalties are collected.
(c) Any person who imports gasoline or special fuel, including liquified petroleum gas, into this state without a valid license pursuant to section 39-27-104 is subject to the civil penalties set forth in section 39-27-104 (1)(g).

(b) Immediately upon discovering a violation of this subsection (6), the department of revenue and agents thereof:

(d) [ Editor's note: This version of subsection (7)(d) is effective January 1, 2022. ] Immediately upon discovery of a violation of this section, the department of revenue and agents thereof may require payment of the excise tax and all applicable civil penalties from any person who violates this section and may detain the shipment of gasoline or special fuel until payment is collected.

Source: L. 33: p. 726, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-5. C.R.S. 1963: § 138-2-5. L. 67: p. 350, § 1. L. 69: p. 1142, § 6. L. 77: (2) amended, p. 1843, § 1, effective July 1. L. 79: Entire section amended, p. 1481, § 5, effective January 1, 1980. L. 81: (3) amended, p. 1867, § 14, effective July 8. L. 85: (2) and (3) amended, p. 1259, § 17, effective January 1, 1986. L. 95: IP(1), (1)(a), (1)(b), (1)(d), (1)(e) and (2) amended and (1)(f) added, p. 984, § 4, effective July 1. L. 98: IP(1) and (1)(e) amended and (1.5) added, p. 1030, § 4, effective July 1. L. 2000: IP(1), (1)(e), (1.5), (2), and (3) added and (1.3), (4), (5), (6), (7), (8), (9), (10), and (11) amended with relocations, p. 1922, § 4, effective October 1. L. 2002: (4)(b) and (5)(b)(II) amended, p. 557, § 4, effective May 24. L. 2005: (1), (1.3)(a), (1.3)(c), (1.3)(d), (1.5), (2), (3), (4)(a), (6)(a), (7)(a), (7)(b), (8), (9), (10) amended, p. 869, § 5, effective July 1; (4)(a), (4)(b), and (4)(c) amended, p. 1184, § 36, effective August 8. L. 2013: (1.3)(d) amended, (HB 13-1110), ch. 225, p. 1063, § 9, effective January 1, 2014. L. 2015: IP(1), (1.3)(c), (1.3)(d), (2), (6)(a), and (7)(a) amended and (1.2) and (1.3)(f) added, (HB 15-1228), ch. 315, p. 1288, § 7, effective January 1, 2016. L. 2018: (1.5) amended, (HB 18-1375), ch. 274, p. 1723, § 84, effective May 29. L. 2021: (1), (2), (3), (5)(a), (6), and (7)(d) amended, (1.1) added, (1.2)(b) and (1.5) repealed, (HB 21-1322), ch. 453, p. 3013, § 6, effective January 1, 2022.

Cross references: (1) For the legislative declaration in the 2013 act amending subsection (1.3)(d), see section 1 of chapter 225, Session Laws of Colorado 2013.
(2) For the legislative declaration in HB 15-1228, see section 1 of chapter 315, Session Laws of Colorado 2015.