Source: L. 33: p. 733, § 10. CSA: C. 16, § 390. L. 47: p. 269, § 1. L. 53: p. 510, § 18. CRS 53: § 138-3-15. C.R.S. 1963: § 138-2-15. L. 64: p. 657, § 17. L. 79: Entire section amended, p. 1485, § 11, effective January 1, 1980. L. 84: (2) amended, p. 1026, § 1, effective March 16. L. 88: (2) amended and (3) added, p. 1093, § 11, effective January 1, 1989. L. 91: (2)(b) and (3) amended, pp. 2398, 1075, §§ 23, 60, effective July 1. L. 91, 1st Ex. Sess.: (2)(b) and (3) amended, p. 7, § 13, effective July 1.
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