The tax imposed by this part 1 shall be in lieu of all other taxes imposed upon gasoline or special fuel by this state or any political subdivision thereof, except for the tax on aviation fuel used in turbo-propeller or jet engine aircraft imposed pursuant to sections 39-26-104 and 39-26-202.
Source: L. 33: p. 733, § 9. CSA: C. 16, § 389. CRS 53: § 138-3-14. C.R.S. 1963: § 138-2-14. L. 79: Entire section amended, p. 1484, § 10, effective January 1, 1980. L. 88: Entire section amended, p. 1093, § 10, effective January 1, 1989. L. 91: Entire section amended, p. 2391, § 11, effective July 1. L. 91, 1st Ex. Sess.: Entire section amended, p. 7, § 12, effective July 1. L. 2000: Entire section amended, p. 1930, § 10, effective October 1.