Title 39, Taxation

0 chapters · 682 sections in this title.

33 sectionsFiltered byTitle 39 Ch 27

Colo. Rev. Stat. § 39-27-101 Construction - definitions
17.7K chars
As used in this part 1, unless the context otherwise requires: (1) Air carrier means any domestic or foreign aircraft carrying passengers or cargo for hire. (1.5) Biodiesel fuel means a motor vehicle fuel that is produced from plant or animal products or wastes, as opposed to fos…
Colo. Rev. Stat. § 39-27-102 Tax imposed on gasoline and special fuel - deposits - penalties
45.3K chars
(1) (a) (I) (A) An excise tax is imposed upon and is required to be paid by a distributor on all gasoline or special fuel acquired in, sold in, imported into, removed from any terminal in, or used in this state for any purpose whatsoever, but only one tax is required to be paid u…
Colo. Rev. Stat. § 39-27-103.5 Refunds of the tax paid on special fuel. (Repealed)
0.3K chars
Source: L. 2000: Entire section added with relocated provisions, p. 1932, � 15, effective October 1; (1)(a) amended, p. 89, � 1, effective July 1. L. 2002: Entire section repealed, p. 556, � 3, effective May 24. Editor's note: This section was similar to former � 39-27-203 as it …
Colo. Rev. Stat. § 39-27-104 License and deposit - exception
12.2K chars
(1) (a) It is unlawful for any person to act as a distributor, supplier, terminal operator, importer, exporter, carrier, or blender of gasoline or special fuel in this state without being licensed as such. Any person who acts as a distributor, supplier, terminal operator, importe…
Colo. Rev. Stat. § 39-27-105 Collection of tax on gasoline and special fuel - rules - repeal
21.3K chars
(1) Except as otherwise provided in this section, every distributor, supplier, carrier, exporter, importer, blender, refiner, or terminal operator of gasoline or special fuel other than liquefied petroleum gas on or before the twenty-sixth day of each calendar month shall file wi…
Colo. Rev. Stat. § 39-27-105.5 Lien to secure payment of taxes - exemption - recovery
4.5K chars
(1) (a) The state of Colorado and the department of revenue shall have a lien to secure the payment of the taxes, penalties, and interest imposed pursuant to this part 1 upon all the assets and property of the distributor owing the tax, including the stock in trade, business fixt…
Colo. Rev. Stat. § 39-27-106 Distributor trustee of tax. (Repealed)
0.4K chars
Source: L. 33: p. 728, � 5. CSA: C. 16, � 385. CRS 53: � 138-3-6. C.R.S. 1963: � 138-2-6. L. 79: Entire section amended, p. 1482, � 6, effective January 1, 1980. L. 85: Entire section amended, p. 1260, � 18, effective January 1, 1986. L. 2000: Entire section amended, p. 1927, � 6…
Colo. Rev. Stat. § 39-27-107 When users other than distributors must report
1.4K chars
Except as otherwise provided in section 39-27-102 for persons that export gasoline, every person not a licensed distributor who uses any gasoline in this state or who has in his or her possession any gasoline, other than that contained in the ordinary fuel tank attached to a moto…
Colo. Rev. Stat. § 39-27-108 Penalty for failure to report or pay tax
1.2K chars
Any person who willfully fails or refuses to make the report or payment of tax due to the executive director of the department of revenue as provided in sections 39-27-105 to 39-27-108, for which no penalty is expressly provided, and any person who willfully makes any false repor…
Colo. Rev. Stat. § 39-27-109 Reports by carriers. (Repealed)
0.2K chars
Source: L. 33: p. 730, � 6. CSA: C. 16, � 386. L. 53: p. 160, � 3. CRS 53: � 138-3-11. C.R.S. 1963: � 138-2-11. L. 79: Entire section repealed, p. 1501, � 29, effective January 1, 1980.
Colo. Rev. Stat. § 39-27-109.7 Data collection services
1.4K chars
In order to track the movement of gasoline or special fuel within this state and thereby facilitate and expedite the collection of excise taxes imposed pursuant to this part 1, the executive director of the department of revenue may enter into a contract with one or more private …
Colo. Rev. Stat. § 39-27-110 Inspection of records
7.1K chars
(1) Every distributor of gasoline shall keep a true and complete record of all purchases, acquisitions, sales, and distribution of each kind of gasoline handled by the distributor, as to which a record of the total volume of sales and deliveries shall be kept for each calendar mo…
Colo. Rev. Stat. § 39-27-111 Tax in lieu of all other taxes imposed
1.3K chars
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 a…
Colo. Rev. Stat. § 39-27-112 Payment of expenses and distribution of funds
2.5K chars
(1) Out of the funds thus obtained, the state treasurer shall pay such warrants as may be drawn from time to time by the controller upon vouchers issued by the executive director of the department of revenue for the purpose of making refunds to distributors and others provided fo…
Colo. Rev. Stat. § 39-27-113 Tax lien - priority. (Repealed)
0.5K chars
Source: L. 33: p. 736, � 12. CSA: C. 16, � 392. CRS 53: � 138-3-17. C.R.S. 1963: � 138-2-17. L. 79: Entire section amended, p. 1485, � 12, effective January 1, 1980. L. 2000: Entire section amended with relocations, p. 1930, � 11, effective October 1. L. 2021: Entire section repe…
Colo. Rev. Stat. § 39-27-114 False oath
0.7K chars
Any person who makes any oath, affirmation, affidavit, return, or deposition required to be made or taken under any of the provisions of this part 1 and who, upon such oath, affirmation, affidavit, return, or deposition, swears or affirms willfully and falsely in a matter materia…
Colo. Rev. Stat. § 39-27-115 Night deliveries. (Repealed)
0.2K chars
Source: L. 33: p. 737, � 14. CSA: C. 16, � 394. CRS 53: � 138-3-19. C.R.S. 1963: � 138-2-19. L. 79: Entire section repealed, p. 1501, � 29, effective January 1, 1980.
Colo. Rev. Stat. § 39-27-116 Authority of executive director - enforcement
5.3K chars
(1) (a) It is the duty of the executive director of the department of revenue to see that all of the provisions of this part 1 are enforced and obeyed, and that all violations thereof are promptly prosecuted, and that all taxes and penalties are collected. To that end, the execut…
Colo. Rev. Stat. § 39-27-118 Exchange of information. (Repealed)
0.2K chars
Source: L. 33: p. 738, � 16. CSA: C. 16, � 396. L. 51: p. 183, � 1. CRS 53: � 138-3-21. C.R.S. 1963: � 138-2-21. L. 79: Entire section repealed, p. 1501, � 29, effective January 1, 1980.
Colo. Rev. Stat. § 39-27-119 Not applicable to interstate commerce
0.3K chars
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.
Colo. Rev. Stat. § 39-27-120 Penalties
1.4K chars
Any person who in any way violates any of the provisions of this part 1 for which no penalty is expressly provided is punished as provided by section 39-21-118. In addition to the foregoing penalties, the executive director of the department of revenue may suspend or revoke the l…
Colo. Rev. Stat. § 39-27-121 State treasurer custodian of deposits
1.4K chars
All surety bonds and negotiable certificates of deposit deposited in compliance with the provisions of this part 1 shall be delivered into the custody of the state treasurer and held by the treasurer subject to further order of the executive director of the department of revenue.…
Colo. Rev. Stat. § 39-27-123 Department of transportation - special fuels - impact - report
1.6K chars
(1) On or before January 1, 2017, the department of transportation, the department of revenue, the division of oil and public safety in the department of labor and employment, and the Colorado energy office shall jointly prepare and submit a report to the transportation legislati…
Colo. Rev. Stat. § 39-27-301 Definitions
2.0K chars
As used in this part 3, unless the context otherwise requires: (1) Agreement means a motor fuel tax and fee agreement under this part 3. (2) Base jurisdiction means the jurisdiction in which the motor carrier is legally domiciled or, in the case of a motor carrier who has no lega…
Colo. Rev. Stat. § 39-27-302 Agreements between jurisdictions
0.9K chars
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 agre…
Colo. Rev. Stat. § 39-27-303 Tax imposed
0.3K chars
The amount of the tax imposed and collected on behalf of this state under an agreement entered into under this part 3 shall be determined as provided in part 1 of this article. Source: L. 88: Entire part added, p. 1335, � 1, effective April 14. L. 2016: Entire section amended, (S…
Colo. Rev. Stat. § 39-27-304 Provisions of agreements
1.6K chars
(1) An agreement entered into under this part 3 may provide for: (a) Defining the classes of motor vehicles upon which taxes and fees are to be collected under the agreement; (b) Establishing methods for base jurisdiction fuel tax licensing, license revocation, and tax and fee co…
Colo. Rev. Stat. § 39-27-305 Credit for purchases
0.7K chars
Any licensee purchasing more tax-paid and fee-paid motor fuel in this state than the licensee uses in this state during the course of a reporting period shall be permitted a credit against future tax and fee liability for the excess tax-paid and fee-paid fuel purchased. Upon requ…
Colo. Rev. Stat. § 39-27-306 Tax and fee collection
1.6K chars
(1) The agreement may require the department to perform audits of licensees or persons required to be licensed and who are based in this state to determine whether motor fuel taxes and fees to be collected under the agreement have been reported properly and paid to each jurisdict…
Colo. Rev. Stat. § 39-27-307 Compliance
0.7K chars
(1) The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with this part 3 or any rules or regulations issued pursuant to section 39-27-310 (2). (2) For the purpose of any inv…
Colo. Rev. Stat. § 39-27-308 Appeals
0.2K chars
The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department. Source: L. 88: Entire part added, p. 1336, � 1, effective April 14.
Colo. Rev. Stat. § 39-27-309 Exchange of information
0.6K chars
The agreement may require each jurisdiction to forward to other jurisdictions that are a party to the agreement any information available relating to the acquisition, sales, use, or movement of motor fuels by any licensee or person required to be licensed. The department may furt…
Colo. Rev. Stat. § 39-27-310 Construction of this part 3 - rules and regulations
0.8K chars
(1) This part 3 shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this part 3 among jurisdictions enacting it for the purpose of participating in a multijurisdictional motor fuel tax and fee agreement. (2) The …