Title 39, Taxation

(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…

(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…

(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…

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…

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…

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 …

(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…

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…

(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…

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…

(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…

(1) Any report, claim, tax return, statement, or other document required or authorized under this part 1 to be filed with, or any payment made to, the executive director of the department of revenue, which: (a) Is transmitted through the United States mails, shall be deemed filed…

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. F…

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…

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.…

Prior to January 1, 2014, the director of the division of oil and public safety shall promulgate reasonable rules related to the accurate measurement of liquefied petroleum gas and natural gas. Thereafter, the director may modify or update the rules in his or her discretion. Sour…

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 …

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…

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…

(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…

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…

(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…

(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…

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.

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…

(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 …