No provision of this part 1 shall apply or be construed to apply to interstate commerce.
Source: L. 33: p. 739, § 17. CSA: C. 16, § 397. CRS 53: § 138-3-22. C.R.S. 1963: § 138-2-22. L. 79: Entire section amended, p. 1486, § 16, effective January 1, 1980.
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