Not applicable to interstate commerce

Colo. Rev. Stat. § 39-27-119, under GASOLINE TAX.

Colo. Rev. Stat. § 39-27-119

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.

ANNOTATION

Law reviews. For article, "'Criminal Equity' in Colorado", see 8 Rocky Mt. L. Rev. 273 (1936).

Goods outside interstate commerce cannot be cloaked therein by manipulating bills of lading. People v. Home Oil & Supply Co., 95 Colo. 143, 34 P.2d 67 (1934).