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Colo. Rev. Stat. § 38-24.7-101 Definitions
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As used in this article, unless the context otherwise requires: (1) "Distributor" has the same meaning as set forth in section 39-27-101, C.R.S. (2) "Retailer or other commercial user" means a commercial entity involved in the use of transportation fuel for a taxable purpose unde…
Colo. Rev. Stat. § 38-24.7-102 Who may have lien - amount
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Within sixty days after the date of delivery of transportation fuel or an earlier agreed-upon payment date, every distributor has a lien upon the property of a retailer or other commercial user for the amount of unreimbursed taxes paid by the distributor under article 27 of title…
Colo. Rev. Stat. § 38-24.7-103 How lien obtained - lien statement
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Every distributor intending to avail himself or herself of the benefits of this article shall serve on the retailer or other commercial user by certified or registered mail, return receipt requested, or by personal service, within sixty days after completing the delivery of trans…
Colo. Rev. Stat. § 38-24.7-104 Priority
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The lien for taxes for the delivery of transportation fuel specified in section 38-24.7-102 is not prior to and does not take precedence over any mortgage, encumbrance, security interest, or other valid lien upon the assets and property of the retailer or other commercial user, i…