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Part 1 - Gasoline Tax
§ 39-27-101. Definitions - Construction - As used in this part 1, unless the context otherwise...
§ 39-27-102. Tax Imposed on Gasoline and Special Fuel - Deposits - Penalties - (2) (a) [ Editor's note: This version of subsection (2)(a)...
§ 39-27-102.5. Exemptions on Tax Imposed - Ex-Tax Purchases - Definition - (1.5) [ Editor's note: This version of subsection (1.5) is...
§ 39-27-103. Refunds - Penalties - Checkoff - Limits on Collections - (1) [ Editor's note: This version of subsection (1) is...
§ 39-27-104. License and Deposit - Exception - Repeal - (1) (a) [ Editor's note: This version of subsection (1)(a)...
§ 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...
§ 39-27-105.3. Remittance of Tax on Gasoline and Special Fuel - Electronic Funds Transfers - [ Editor's note: This version of this section is effective...
§ 39-27-105.5. Lien to Secure Payment of Taxes - Exemption - Recovery - [ Editor's note: This version of this section is effective...
§ 39-27-106. Distributor Trustee of Tax - [ Editor's note: This version of this section is effective...
§ 39-27-107. When Users Other Than Distributors Must Report - Except as otherwise provided in section 39-27-102 for persons that...
§ 39-27-108. Penalty for Failure to Report or Pay Tax - Any person who willfully fails or refuses to make the...
§ 39-27-109.7. Data Collection Services - In order to track the movement of gasoline or special...
§ 39-27-110. Inspection of Records - Source: L. 33: p. 732, § 7. CSA: C. 16,...
§ 39-27-111. Tax in Lieu of All Other Taxes Imposed - The tax imposed by this part 1 shall be in...
§ 39-27-112. Payment of Expenses and Distribution of Funds - Source: L. 33: p. 733, § 10. CSA: C. 16,...
§ 39-27-113. Tax Lien - Priority - [ Editor's note: This version of this section is effective...
§ 39-27-114. False Oath - Any person who makes any oath, affirmation, affidavit, return, or...
§ 39-27-116. Authority of Executive Director - Enforcement - Source: L. 33: p. 737, § 15. CSA: C. 16,...
§ 39-27-117. Filing With Executive Director - When Deemed to Have Been Made - Source: L. 67: p. 496, § 1. C.R.S. 1963: §...
§ 39-27-119. Not Applicable to Interstate Commerce - No provision of this part 1 shall apply or be...
§ 39-27-120. Penalties - [ Editor's note: This version of this section is effective...
§ 39-27-121. State Treasurer Custodian of Deposits - All surety bonds and negotiable certificates of deposit deposited in...
§ 39-27-122. Measurement - Liquefied Petroleum Gas and Natural Gas - Director of Division of Oil and Public Safety - Rules - Prior to January 1, 2014, the director of the division...
§ 39-27-123. Department of Transportation - Special Fuels - Impact - Report - Source: L. 2013: Entire section added, (HB 13-1110), ch. 225,...
Part 3 - Motor Fuels Agreements
§ 39-27-301. Definitions - As used in this part 3, unless the context otherwise...
§ 39-27-302. Agreements Between Jurisdictions - The department may enter into a motor fuel tax and...
§ 39-27-303. Tax Imposed - The amount of the tax imposed and collected on behalf...
§ 39-27-304. Provisions of Agreements - Source: L. 88: Entire part added, p. 1335, § 1,...
§ 39-27-305. Credit for Purchases - Any licensee purchasing more tax-paid and fee-paid motor fuel in...
§ 39-27-306. Tax and Fee Collection - Source: L. 88: Entire part added, p. 1335, § 1,...
§ 39-27-307. Compliance - Source: L. 88: Entire part added, p. 1336, § 1,...
§ 39-27-308. Appeals - The agreement shall specify procedures by which a licensee may...
§ 39-27-309. Exchange of Information - The agreement may require each jurisdiction to forward to other...
§ 39-27-310. Construction of This Part 3 - Rules and Regulations - Source: L. 88: Entire part added, p. 1336, § 1,...