In order to track the movement of gasoline or special fuel within this state and thereby facilitate and expedite the collection of excise taxes imposed pursuant to this part 1, the executive director of the department of revenue may enter into a contract with one or more private entities for the provision of a computer-based program to monitor and track the data that licensees are required to report to the department pursuant to this part 1. Such computer-based program shall be funded solely with money from the highway users tax fund. The department shall update the computer-based program to monitor and track the data that liquefied petroleum licensees are required to report to the department pursuant to this part 1 based on the changes in House Bill 15-1228, enacted in 2015.
Source: L. 98: Entire section added, p. 1031, § 6, effective July 1. L. 2000: Entire section amended, p. 1928, § 8, effective October 1. L. 2009: Entire section amended, (SB 09-098), ch. 195, p. 878, § 4, effective August 5. L. 2012: Entire section amended, (HB 12-1315), ch. 224, p. 978, § 44, effective July 1. L. 2015: Entire section amended, (HB 15-1228), ch. 315, p. 1290, § 8, effective August 5. L. 2018: Entire section amended, (SB 18-003), ch. 359, p. 2149, § 12, effective June 1.
Cross references: For the legislative declaration in HB 15-1228, see section 1 of chapter 315, Session Laws of Colorado 2015.
Structure Colorado Code
Article 27 - Gasoline and Special Fuel Tax
§ 39-27-101. Definitions - Construction
§ 39-27-102. Tax Imposed on Gasoline and Special Fuel - Deposits - Penalties
§ 39-27-102.5. Exemptions on Tax Imposed - Ex-Tax Purchases - Definition
§ 39-27-103. Refunds - Penalties - Checkoff - Limits on Collections
§ 39-27-104. License and Deposit - Exception - Repeal
§ 39-27-105. Collection of Tax on Gasoline and Special Fuel - Rules - Repeal
§ 39-27-105.3. Remittance of Tax on Gasoline and Special Fuel - Electronic Funds Transfers
§ 39-27-105.5. Lien to Secure Payment of Taxes - Exemption - Recovery
§ 39-27-105.5. Lien to Secure Payment of Taxes - Exemption - Recovery
§ 39-27-106. Distributor Trustee of Tax
§ 39-27-107. When Users Other Than Distributors Must Report
§ 39-27-108. Penalty for Failure to Report or Pay Tax
§ 39-27-109.7. Data Collection Services
§ 39-27-110. Inspection of Records
§ 39-27-111. Tax in Lieu of All Other Taxes Imposed
§ 39-27-112. Payment of Expenses and Distribution of Funds
§ 39-27-113. Tax Lien - Priority
§ 39-27-116. Authority of Executive Director - Enforcement
§ 39-27-117. Filing With Executive Director - When Deemed to Have Been Made
§ 39-27-119. Not Applicable to Interstate Commerce
§ 39-27-121. State Treasurer Custodian of Deposits
§ 39-27-123. Department of Transportation - Special Fuels - Impact - Report