The department may enter into a motor fuel tax and fee cooperative agreement with another jurisdiction or jurisdictions that provide for the administration, collection, and enforcement of each jurisdiction's motor fuel taxes and fees on motor fuel used by motor carriers. The agreement shall not contain any provision that exempts any motor vehicle, owner, or operator from complying with the laws, rules, and regulations pertaining to motor vehicle licensing, size, weight, load, or operation upon the public highways of this state.
Source: L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 98: Entire section amended, p. 1094, § 2, effective June 1. L. 2021: Entire section amended, (SB 21-260), ch. 250, p. 1403, § 17, effective June 17.
Cross references: For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
Structure Colorado Code
Article 27 - Gasoline and Special Fuel Tax
Part 3 - Motor Fuels Agreements
§ 39-27-302. Agreements Between Jurisdictions
§ 39-27-304. Provisions of Agreements
§ 39-27-305. Credit for Purchases
§ 39-27-306. Tax and Fee Collection
§ 39-27-309. Exchange of Information
§ 39-27-310. Construction of This Part 3 - Rules and Regulations