reglab/housing_qa huggingface dataset:
CO Code § 39-27-117 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-117. Filing With Executive Director - When Deemed to Have Been Made

  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:   Is transmitted through the United States mails, shall be deemed filed with and received by the executive director on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed;    Is mailed, but not received by the executive director, or where received and the cancellation mark is not legible, or is erroneous or omitted, shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mails on or before the date due for filing. In such cases of nonreceipt of a document by the executive director, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by the executive director of the failure to receive such document.       If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States post office department of such registration, certification, or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed to the executive director, to the state officer or state agency to which it was addressed, and the date of the registration, certification, or certificate shall be deemed to be the postmark date.    If the date for filing any report, claim, tax return, statement, remittance, or other document, falls upon a Saturday, Sunday, or a legal holiday, it shall be deemed to have been timely filed if filed on the next business day.    Any report, claim, tax return, statement, or other document required or authorized under this part 1 to be filed with the executive director of the department of revenue that is filed electronically shall be treated for all purposes in the same manner as any other report or other document filed electronically pursuant to section 39-21-120.     History. Source: L. 67: P. 496, § 1. C.R.S. 1963: § 138-2-28. L. 79: IP(1) amended, p. 1486, § 15, effective January 1, 1980. L. 2000: (4) added, p. 1931, § 12, effective October 1. History. Source: L. 67: P. 496, § 1. C.R.S. 1963: § 138-2-28. L. 79: IP(1) amended, p. 1486, § 15, effective January 1, 1980. L. 2000: (4) added, p. 1931, § 12, effective October 1.
CO Code § 39-27-119 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-119. Not Applicable to Interstate Commerce

 No provision of this part 1 shall apply or be construed to apply to interstate commerce.   History. 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. History. 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).
CO Code § 39-27-120 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-120. Penalties

 [ ] Any person who in any way violates any of the provisions of this part 1 for which no penalty is expressly provided shall be 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 license of any distributor who violates any of the provisions of this part 1 and shall notify such distributor of such suspension or revocation and, upon application to any court of competent jurisdiction without furnishing bond, shall be entitled to an injunction restraining any such distributor from operating, transporting, using, selling, delivering, or transferring any gasoline or special fuel in this state while the license or permit of such distributor has been suspended or revoked. The attorney general shall institute an action on behalf of the state against any person required to collect or pay the tax imposed by this part 1, or the sureties of such person, to collect or recover the amount of tax due from such person, together with penalties and interest thereon.  Editor's note: This version of this section is effective until January 1, 2022.  History. Source: L. 33: P. 733, § 8. CSA: C. 16, § 388. L. 53: P. 162, § 5. CRS 53: § 138-3-13. C.R.S. 1963: § 138-2-13. L. 79: Entire section amended, p. 1486, § 17, effective January 1, 1980. L. 85: Entire section amended, p. 1261, § 20, effective January 1, 1986. L. 2000: Entire section amended, p. 1931, § 13, effective October 1. L. 2021: Entire section amended,(HB 21-1322), ch. 453, p. 3020, § 11, effective January 1, 2022. History. Source: L. 33: P. 733, § 8. CSA: C. 16, § 388. L. 53: P. 162, § 5. CRS 53: § 138-3-13. C.R.S. 1963: § 138-2-13. L. 79: Entire section amended, p. 1486, § 17, effective January 1, 1980. L. 85: Entire section amended, p. 1261, § 20, effective January 1, 1986. L. 2000: Entire section amended, p. 1931, § 13, effective October 1. L. 2021: Entire section amended,(HB 21-1322), ch. 453, p. 3020, § 11, effective January 1, 2022.    ANNOTATION   Injunction lies to restrain use of fuel not taxed. While it is the general rule that injunction does not lie to restrain the commission of a crime, there are exceptions to that rule, and a suit by the state to restrain the use of motor fuel upon which the statutory tax has not been paid is within the exceptions. State v. Tolbert, 98 Colo. 433 , 56 P.2d 45 (1936).
CO Code § 39-27-120 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-120. Penalties

 [ ] Anyperson 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 license of any person who violates any of the provisions of this part 1 and shall notify the person of the suspension or revocation and, upon application to any court of competent jurisdiction without furnishing bond, is entitled to an injunction restraining the person from operating, transporting, using, selling, delivering, or transferring any gasoline or special fuel in this state while the license or permit of the person has been suspended or revoked. The attorney general shall institute an action on behalf of the state against any person required to collect or pay the tax imposed by this part 1, or the sureties of the person, to collect or recover the amount of tax due from the person, together with penalties and interest thereon.  Editor's note: This version of this section is effective January 1, 2022.  History. Source: L. 33: P. 733, § 8. CSA: C. 16, § 388. L. 53: P. 162, § 5. CRS 53: § 138-3-13. C.R.S. 1963: § 138-2-13. L. 79: Entire section amended, p. 1486, § 17, effective January 1, 1980. L. 85: Entire section amended, p. 1261, § 20, effective January 1, 1986. L. 2000: Entire section amended, p. 1931, § 13, effective October 1. L. 2021: Entire section amended,(HB 21-1322), ch. 453, p. 3020, § 11, effective January 1, 2022. History. Source: L. 33: P. 733, § 8. CSA: C. 16, § 388. L. 53: P. 162, § 5. CRS 53: § 138-3-13. C.R.S. 1963: § 138-2-13. L. 79: Entire section amended, p. 1486, § 17, effective January 1, 1980. L. 85: Entire section amended, p. 1261, § 20, effective January 1, 1986. L. 2000: Entire section amended, p. 1931, § 13, effective October 1. L. 2021: Entire section amended,(HB 21-1322), ch. 453, p. 3020, § 11, effective January 1, 2022.
CO Code § 39-27-121 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-121. State Treasurer Custodian of Deposits

 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. In the event any licensee ceases operations, voluntarily or otherwise, the deposit made by the licensee, or any balance thereof, shall be returned to the licensee after all taxes, penalties, fees, and charges owing by said licensee, pursuant to this part 1, have been paid.   History. Source: L. 73: P. 1456, § 6. C.R.S. 1963: § 138-2-29. L. 79: Entire section amended, p. 1487, § 18, effective January 1, 1980. L. 2000: Entire section amended, p. 1932, § 14, effective October 1. History. Source: L. 73: P. 1456, § 6. C.R.S. 1963: § 138-2-29. L. 79: Entire section amended, p. 1487, § 18, effective January 1, 1980. L. 2000: Entire section amended, p. 1932, § 14, effective October 1.
CO Code § 39-27-122 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-122. Measurement - Liquefied Petroleum Gas and Natural Gas - Director of Division of Oil and Public Safety - Rules

 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.   History. Source: L. 2013: Entire section added,(HB 13-1110), ch. 225, p. 1063, § 11, effective August 15.    Cross references:   For the legislative declaration in the 2013 act adding this section, see section 1 of chapter 225, Session Laws of Colorado 2013.
CO Code § 39-27-123 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-123. Department of Transportation - Special Fuels - Impact - Report

  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 legislation review committee created in section 43-2-145 (1), C.R.S. The report must include:   An evaluation of the effectiveness of any statutory provision included in House Bill 13-1110, enacted in 2013;    An analysis of the impact of alternative fuels for propelling a motor vehicle on the public roads and highways of this state and on the amount of excise taxes collected related to those vehicles;    A recommendation on whether the tax levied pursuant to this part 1 should be collected when the special fuel is supplied to the user at a residential home, including compressed natural gas that is exempt from taxation under section 39-27-102.5 (9), and if so, any recommendations for how to collect this tax; and    Recommendations for a tax system that fairly and equitably taxes all fuels and methods for propelling motor vehicles on the public roads and highways of this state and that helps pay for the construction, improvement, repair, and maintenance of those public roads and highways.       Section 24-1-136 (11), C.R.S., does not apply to the report required by subsection (1) of this section.     History. Source: L. 2013: Entire section added,(HB 13-1110), ch. 225, p. 1063, § 11, effective August 15.    Cross references:   For the legislative declaration in the 2013 act adding this section, see section 1 of chapter 225, Session Laws of Colorado 2013.
CO Code § 39-27-301 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 3 - Motor Fuels Agreements|§ 39-27-301. Definitions

 As used in this part 3, unless the context otherwise requires:    “Agreement” means a motor fuel tax and fee agreement under this part 3.    “Base jurisdiction” means the jurisdiction in which the motor carrier is legally domiciled or, in the case of a motor carrier who has no legal domicile, the jurisdiction from or in which the motor carrier's vehicles are most frequently dispatched, garaged, serviced, maintained, operated, or otherwise controlled.    “Department” means the department of revenue. (3.3) “Fee” means the road usage fee imposed by section 43-4-217 (3) and (4) and the bridge and tunnel impact fee imposed by section 43-4-805 (5) (g.5). (3.5) “Jurisdiction” means a state, territory, or possession of the United States, the District of Columbia, or a foreign country, including a state, province, territory, or possession of a foreign country.    “Licensee” means a motor carrier who has been issued a fuel tax license under a motor fuel tax and fee agreement.    “Motor carrier” means an individual, limited liability company, partnership, firm, association, or private or public corporation engaged in commercial operation of motor vehicles involving two or more jurisdictions, any part of which is within this state or any other jurisdiction that is party to an agreement under this part 3.    “Motor fuel” means all fuel subject to fees and subject to tax under this article 27.    (Deleted by amendment,L. 98, p. 1093, § 1, effective June 1, 1998.)     History. Source: L. 88: Entire part added, p. 1334, § 1, effective April 14; (5) amended, p. 1437, § 39, effective June 11. L. 90: (5) amended, p. 458, § 43, effective April 18. L. 98: (2), (5), and (7) amended and (3.5) added, p. 1093, § 1, effective June 1. L. 2021: (1), (4), and (6) amended and (3.3) added,(SB 21-260), ch. 250, p. 1403, § 16, effective June 17.    Cross references:   For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
CO Code § 39-27-302 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 3 - Motor Fuels Agreements|§ 39-27-302. Agreements Between Jurisdictions

 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 agreement shall not contain any provision that exempts any motor vehicle, owner, or operator from complying with the laws, rules, and regulations pertaining to motor vehicle licensing, size, weight, load, or operation upon the public highways of this state.   History. Source: L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 98: Entire section amended, p. 1094, § 2, effective June 1. L. 2021: Entire section amended,(SB 21-260), ch. 250, p. 1403, § 17, effective June 17.    Cross references:   For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
CO Code § 39-27-303 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 3 - Motor Fuels Agreements|§ 39-27-303. Tax Imposed

 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.   History. Source: L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 2016: Entire section amended, (SB 16-189), ch. 210, p. 796, § 116, effective June 6.
CO Code § 39-27-304 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 3 - Motor Fuels Agreements|§ 39-27-304. Provisions of Agreements

  An agreement entered into under this part 3 may provide for:   Defining the classes of motor vehicles upon which taxes and fees are to be collected under the agreement;    Establishing methods for base jurisdiction fuel tax licensing, license revocation, and tax and fee collection from motor carriers on behalf of the jurisdictions that are parties to the agreement;    Establishing procedures for the granting of credits or refunds on the purchase of excess tax-paid and fee-paid fuel;    Defining conditions and criteria relative to bonding requirements, including criteria for exemption from bonding;    Establishing tax and fee reporting periods not to exceed one calendar quarter and tax and fee report due dates not to exceed one calendar month after the close of the reporting period;    Penalties and interest for filing of tax and fee reports after the due dates prescribed by the agreement;    Establishing procedures for the forwarding of fuel taxes, fees, penalties, and interest collected on behalf of another jurisdiction to such jurisdiction;    Record-keeping requirements for licensees; and    Any additional provisions which facilitate the administration of the agreement.        History. Source: L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 98: (1)(b) and (1)(g) amended, p. 1094, § 3, effective June 1. L. 2021: (1)(a), (1)(b), (1)(c), (1)(e), (1)(f), and (1)(g) amended,(SB 21-260), ch. 250, p. 1403, § 18, effective June 17.    Cross references:   For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
CO Code § 39-27-305 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 3 - Motor Fuels Agreements|§ 39-27-305. Credit for Purchases

 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 request, this credit may be refunded to the licensee by the department in accordance with the agreement.   History. Source: L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 2021: Entire section amended,(SB 21-260), ch. 250, p. 1404, § 19, effective June 17.    Cross references:   For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
CO Code § 39-27-306 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 3 - Motor Fuels Agreements|§ 39-27-306. Tax and Fee Collection

  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 jurisdiction that is a party to the agreement. The agreement may authorize other jurisdictions to perform audits on licensees or persons required to be licensed and who are based in such other jurisdictions on behalf of the state of Colorado and forward the audit findings to the department. Such findings may be served upon the licensee or such other person in the same manner as audits performed by the department.    The agreement shall not preclude the department from auditing the records of any person who has used motor fuels in this state. Any licensee or person required to be licensed from whom the department has requested records shall make the records available at the location designated by the department or may request the department to audit such records at that licensee's or person's place of business. If the place of business is located outside this state, the department may require the licensee or such other person to reimburse the department for authorized per diem and travel expenses.     History. Source: L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 98: (1) amended, p. 1094, § 4, effective June 1. L. 2021: (1) amended,(SB 21-260), ch. 250, p. 1404, § 20, effective June 17.    Cross references:   For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
CO Code § 39-27-307 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 3 - Motor Fuels Agreements|§ 39-27-307. Compliance

  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).    For the purpose of any investigation or proceeding under this part 3, the director or any officer designated by the director may administer oaths and affirmations, subpoena witnesses, compel their attendance, take evidence, and require the production of any books, papers, correspondence, memoranda, agreements, or other documents or records which the director deems relevant or material to the inquiry.     History. Source: L. 88: Entire part added, p. 1336, § 1, effective April 14.
CO Code § 39-27-308 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 3 - Motor Fuels Agreements|§ 39-27-308. Appeals

 The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department.   History. Source: L. 88: Entire part added, p. 1336, § 1, effective April 14.
CO Code § 39-27-309 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 3 - Motor Fuels Agreements|§ 39-27-309. Exchange of Information

 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 further disclose to other jurisdictions that are a party to the agreement information relating to the persons, offices, motor vehicles, and other real and personal property of persons licensed or required to be licensed under the agreement.   History. Source: L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: Entire section amended, p. 1094, § 5, effective June 1.
CO Code § 39-27-310 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 3 - Motor Fuels Agreements|§ 39-27-310. Construction of This Part 3 - Rules and Regulations

  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.    The department shall adopt such rules and regulations as are necessary to implement this part 3 and any agreement entered into under this part 3.     History. Source: L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: (1) amended, p. 1095, § 6, effective June 1. L. 2021: (1) amended,(SB 21-260), ch. 250, p. 1404, § 21, effective June 17.    Cross references:   For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.