CO Code § 39-27-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-104. License and Deposit - Exception - Repeal

     [Editor's note: This version of subsection (1)(a) is effective until January 1, 2022.] It is unlawful for any person to act as a distributor, supplier, 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, importer, exporter, carrier, or blender of gasoline or special fuel within this state without being licensed as such is guilty of a misdemeanor. Each day of operation without a license shall be considered a separate offense. Such person shall also be subject to the civil penalties imposed pursuant to section 39-27-105 (5).    [ ] Each applicant for the gasoline or special fuel distributor, supplier, importer, exporter, carrier, or blender license required by this section shall file with the executive director of the department of revenue an application in such form and manner as the executive director shall prescribe, stating the name and address of the applicant and such other information as may be required by this section or by the executive director. The application shall include a statement that such application is signed under oath and under the penalty of perjury in the second degree, as defined in section 18-8-503, C.R.S. An applicant for a license to export gasoline or special fuel from this state shall provide verification as required by the executive director that the applicant has an appropriate license valid in any state into which the gasoline will be exported. Each application for a gasoline or special fuel distributor, supplier, importer, exporter, carrier, or blender license shall be accompanied by a ten-dollar filing fee.    [ ] The executive director of the department of revenue shall issue a license to an applicant if the application for a gasoline or special fuel distributor, supplier, importer, exporter, carrier, or blender license is in proper form, has been accepted for filing, and meets the other conditions and requirements of this section. The license shall be valid until surrendered, suspended, or revoked.    A person who engages in the business of blending or compounding any products to make gasoline or special fuel thereof shall obtain a blender license and set forth in his or her application the kind and general characteristics of the products to be blended, the place where such blending is done, the purpose of such blending, and the intended disposition of such blended products and any other information as the executive director of the department of revenue deems necessary or advisable for the enforcement of this part 1.  (d.5) [ ] No person shall blend exempt dyed diesel fuel with biodiesel fuel after withdrawal at a terminal rack or refinery rack unless such person is a licensed blender in accordance with paragraph (d) of this subsection (1) who has a valid federal blending permit. Any person who violates the provisions of this paragraph (d.5) or the reporting or other requirements of this section relating to such blending or who misrepresents the amount of biodiesel fuel that is blended with dyed diesel fuel shall be subject to the following civil penalties:   (d.5) [ ] No person shall blend exempt dyed diesel fuel with biodiesel fuel after withdrawal at a terminal rack unless such person is a licensed blender in accordance with subsection (1)(d) of this section who has a valid federal blending permit. Any person who violates this subsection (1)(d.5) or the reporting or other requirements of this section relating to such blending or who misrepresents the amount of biodiesel fuel that is blended with dyed diesel fuel is subject to the following civil penalties:   A five-thousand-dollar fine for the first violation;    A ten-thousand-dollar fine for the second or subsequent violation; and    In accordance with rules promulgated pursuant to the “State Administrative Procedure Act”, article 4 of title 24, C.R.S., revocation of any license issued in accordance with the provisions of this section for the third violation.       [ ] When any person ceases to be a distributor, supplier, importer, exporter, carrier, or blender of gasoline or special fuel by reason of discontinuance, sale, or transfer of such person's business at any location, such person shall notify the executive director of the department of revenue in writing at the time the discontinuance, sale, or transfer takes effect. The notice shall state the date of discontinuance and, in the event of sale or transfer, the name and address of the purchaser or transferee. All taxes, penalties, and interest not yet due and payable under the provisions of this part 1 shall, notwithstanding any other provisions of this part 1, become due and payable concurrently with the discontinuance, sale, or transfer; and the distributor shall make a report and pay all taxes, penalties, and interest and shall surrender to the executive director of the department of revenue the gasoline distributor, supplier, importer, exporter, carrier, or blender license together with all duplicates issued to him or her.    [ ] The gasoline or special fuel distributor, supplier, importer, exporter, carrier, or blender license issued under the provisions of this section shall be conspicuously displayed in the established place of business of the licensee. A licensee shall obtain a duplicate license for each established branch office or location, which shall be displayed in a like manner as the original license. Each such duplicate license shall be issued by the executive director of the department of revenue upon payment of a five-dollar fee.      [ ] No person shall export gasoline or special fuel out of this state without a valid license pursuant to this section. Any person who violates the reporting requirements of this part 1, exports gasoline or special fuel out of this state without a valid license, or imports gasoline or special fuel into this state without a license shall be subject to the following civil penalties: (g) (I) [ ] No person shall export gasoline or special fuel out of this state without a valid license pursuant to this section. Any person who violates the reporting requirements of this part 1, exports gasoline or special fuel out of this state without a valid license, or imports gasoline or special fuel into this state without a license shall be subject to the following civil penalties:   A five-thousand-dollar fine for the first violation;    A ten-thousand-dollar fine for the second violation;    A fifteen-thousand-dollar fine for a third or subsequent violation.       The executive director of the department of revenue is authorized to waive, for good cause shown, any civil penalty assessed pursuant to this paragraph (g).    All moneys collected pursuant to this paragraph (g) shall be credited to the highway users tax fund, created in section 43-4-201, C.R.S., and allocated and expended as specified in section 43-4-205 (5.5)(a), C.R.S.    Nothing in this paragraph (g) shall be construed to prohibit the criminal prosecution of any person who commits a criminal offense in connection with or as a result of violating any provision of this part 1.    Immediately upon discovery of a violation of this paragraph (g), the department of revenue and agents thereof:   May require payment of the excise tax imposed pursuant to section 39-27-102 (1)(a) and all applicable civil penalties imposed pursuant to this paragraph (g) from any person who violates the provisions of this paragraph (g); and    May detain the shipment of gasoline or special fuel until payment is collected.          [ ] The executive director of the department of revenue may refuse to issue a gasoline or special fuel distributor, supplier, importer, exporter, carrier, or blender license if the executive director finds, after affording the applicant due notice and an opportunity to be heard, that the application:   Was filed by any person whose license has previously been suspended or revoked for cause by the executive director of the department of revenue;    Contains any misrepresentation, misstatement, or omission of material information required by the application;    Was filed by some person other than the real person in interest whose license has been previously suspended or revoked for cause by the executive director of the department of revenue;    Was filed by any person who is or has been delinquent in the payment of any fee, tax, penalty, or other amount due to the department of revenue for more than two taxable periods; or    [ ] Was submitted by a person who the executive director of the department of revenue determines is unable or unwilling to perform the duties and responsibilities of a licensed gasoline or special fuel distributor, supplier, importer, exporter, carrier, or blender, as applicable, based upon evidence furnished to him or her.    (V) [ ] Was submitted by a person who the executive director of the department of revenue determines is unable or unwilling to perform the duties and responsibilities of a licensed gasoline or special fuel distributor, supplier, terminal operator, importer, exporter, carrier, or blender, as applicable, based upon evidence furnished to him or her.                No license to act as a distributor, refiner, or terminal operator of gasoline or special fuel shall be issued until the applicant therefor has deposited with the department of revenue evidence of a savings account, deposit, or certificate of deposit meeting the requirements of section 11-35-101, C.R.S., or a surety bond or a negotiable certificate of deposit issued by a commercial bank doing business in this state acceptable to the executive director of the department of revenue. When such deposit is a surety bond, such bond shall be in the sum of approximately three times the monthly tax liability estimated by the executive director to become due by the licensee, except as otherwise limited in sub-subparagraph (B) of this subparagraph (I). If the deposit is a surety bond, it shall also be conditioned upon compliance by the distributor or refiner with all provisions of this part 1 and payment of all taxes and penalties to become due and payable thereunder; if it is a negotiable certificate of deposit, it shall be subject to forfeiture upon failure of the distributor or refiner to comply with said provisions or to pay all said taxes and penalties. Upon approval by the executive director of the application, a license to act as a distributor or refiner shall be issued to the applicant. (a) (I) (A) No license to act as a distributor, refiner, or terminal operator of gasoline or special fuel shall be issued until the applicant therefor has deposited with the department of revenue evidence of a savings account, deposit, or certificate of deposit meeting the requirements of section 11-35-101, C.R.S., or a surety bond or a negotiable certificate of deposit issued by a commercial bank doing business in this state acceptable to the executive director of the department of revenue. When such deposit is a surety bond, such bond shall be in the sum of approximately three times the monthly tax liability estimated by the executive director to become due by the licensee, except as otherwise limited in sub-subparagraph (B) of this subparagraph (I). If the deposit is a surety bond, it shall also be conditioned upon compliance by the distributor or refiner with all provisions of this part 1 and payment of all taxes and penalties to become due and payable thereunder; if it is a negotiable certificate of deposit, it shall be subject to forfeiture upon failure of the distributor or refiner to comply with said provisions or to pay all said taxes and penalties. Upon approval by the executive director of the application, a license to act as a distributor or refiner shall be issued to the applicant.    For gasoline and special fuel other than liquefied petroleum gas, the amount of the surety bond must never be less than twenty-five thousand dollars nor more than two hundred thousand dollars. For liquefied petroleum gas, the amount of the surety bond must never be more than two hundred thousand dollars.       The total amount of bond required of a distributor shall be fixed by the executive director of the department of revenue and may be increased or decreased by such director at any time, subject to the limitations imposed by this subsection (2).       If at any time after issuance of the license the executive director of the department of revenue finds that the licensee is using liquefied petroleum gas or acquiring gasoline or special fuel other than liquefied petroleum gas in a quantity that makes the licensee liable for payment of excise tax, for the preceding and current month in an amount greater than the amount of the deposit, the executive director shall, by written notice to the licensee, demand an additional surety bond or negotiable certificate of deposit to be deposited in an amount determined necessary to secure payment of a greater amount of taxes, but the aggregate amount of deposit shall in no event exceed two hundred thousand dollars. If the licensee fails or refuses within ten days after receipt of the written notice and demand to deposit an additional surety bond or negotiable certificate of deposit in the amount determined, the executive director may by written notice suspend or revoke the license held by the licensee. The requirements of this section relative to making a deposit shall apply only to distributors who are liable to the state for payment of the tax imposed by section 39-27-102.    If the surety upon any surety bond so elects, said surety bond may be conditionally canceled by the filing by said surety with the licensee and the executive director of the department of revenue of written notices of such conditional cancellation, but said surety shall not be discharged from any liability already accrued or that may accrue under said bond before the expiration of sixty days after the filing of said notices; if the licensee fails or refuses within sixty days after receiving said notice to deposit a new surety bond or a negotiable certificate of deposit acceptable to the executive director, then such license shall be revoked and canceled.    When a new surety bond or a negotiable certificate of deposit is deposited by a licensee, the executive director of the department of revenue shall surrender the old surety bond as soon as such director shall be satisfied that all liability thereunder has been fully discharged. When the liability upon a surety bond deposited by a licensee is discharged or reduced, whether by judgment rendered, payment made, or otherwise, or when a surety bond deposited by a licensee becomes insufficient by reason of the insolvency of the surety, or when for any other cause such surety bond is found to be insufficient, the executive director shall require the licensee to deposit a new surety bond or a negotiable certificate of deposit, in default of which the executive director may revoke and cancel said license. The validity of any surety bond and the liability of the surety thereon shall not be affected by the revocation of a license, or by partial recovery upon said surety bond, or by the deposit of a new surety bond or a negotiable certificate of deposit, but all such surety bonds shall continue in force and effect until surrendered by the executive director.    Any surety on a bond furnished by a distributor pursuant to this subsection (2), upon written request to the executive director of the department of revenue, shall be discharged from any liability to this state accruing on the bond after expiration of sixty days from the date of filing the request but not from liability already accrued or accruing before the expiration of the sixty-day period. The executive director, upon receipt of such a request, shall promptly notify the distributor who furnished the bond in question and, unless such distributor, prior to the expiration of the sixty-day period, files a new bond satisfactory to the executive director, the executive director shall forthwith revoke such distributor's license.    [ ] The executive director shall not require a deposit under this subsection (2) after December 31, 2021. The executive director shall surrender any surety bond or certificate of deposit in his or her possession on that date no later than March 31, 2022, or as soon thereafter as the executive director is satisfied that all liability thereunder has been fully discharged.    [ ] This subsection (2) is repealed, effective December 31, 2022. (2.1)   No person, unless qualified as a distributor or exempt from payment of the special fuel tax imposed by this part 1, shall be issued authorization to purchase special fuel ex-tax from a distributor for use as the propulsion source for a motor vehicle that is operated upon the highways of this state, as provided in section 39-27-102.5 (3), until such person has filed a surety bond with the executive director of the department of revenue. The terms and conditions of such surety bond shall be the same as those provided under subsection (2) of this section for the bonding of distributors; except that the amount of such bond shall never be less than one hundred dollars nor more than fifty thousand dollars. The executive director may accept cash or certificates of deposits in lieu of surety meeting the requirements of section 11-35-101, C.R.S., or an irrevocable letter of credit meeting the requirements of section .5, C.R.S.    Any person who fails or refuses to furnish additional bond or file a new bond upon the request of the executive director of the department of revenue or who has authorization to purchase special fuel ex-tax from a distributor revoked by the executive director and who continues to use such authorization is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of fifty dollars for each such offense.    If an examination of the financial responsibility of a person who has been issued authorization to purchase special fuel ex-tax from a distributor indicates that a financial guarantee is necessary to guarantee payment of the tax, such person may be required to deposit a surety bond. The terms and conditions of such surety bond shall be the same as those provided in subsection (2) of this section for the bonding of distributors; except that the amount of such bond shall never be less than one hundred dollars nor more than fifty thousand dollars. In lieu of a surety bond, the executive director of the department of revenue may accept cash or certificates of deposit meeting the requirements of section 11-35-101, C.R.S., or an irrevocable letter of credit meeting the requirements of section .5, C.R.S.    [ ] The executive director shall not require a deposit under this subsection (2.1) after December 31, 2021. The executive director shall surrender any surety bond or certificate of deposit in his or her possession on that date no later than March 31, 2022, or as soon thereafter as the executive director is satisfied that all liability thereunder has been fully discharged.    [ ] This subsection (2.1) is repealed, effective December 31, 2022. (2.2)   The executive director of the department of revenue, in accordance with rules promulgated pursuant to the “State Administrative Procedure Act”, article 4 of title 24, C.R.S., may revoke or suspend the license of any licensee who:   Fails to timely file any report required under this part 1 or files a false report;    Fails to pay the tax imposed pursuant to this part 1 together with any applicable penalty and interest;    Fails to pay any civil penalty assessed pursuant to this part 1;    Is convicted of any criminal offense related to a violation of the provisions of this part 1;    Abuses the privileges for which the license was issued;    Fails to produce records requested or otherwise fails to cooperate with the department in the administration of the provisions of this part 1.       The executive director of the department of revenue may reinstate a license, terminate a suspension, or grant a new license to a person whose license has been revoked if no fact or condition exists that would constitute grounds for the executive director to refuse to reinstate, grant, or terminate a suspension of a license. (2.5)   [Editor's note: This version of subsection (2.5) is effective until January 1, 2022.] Notwithstanding the provisions of subsection (2) of this section, a distributor or refiner who has been licensed in this state for five consecutive years and who, during this period, has not been delinquent in the payment of taxes imposed under this part 1 shall be exempt from the requirement to file a bond or any other evidence of financial responsibility meeting the requirements of section 11-35-101, C.R.S.    If any delinquency in the payment of taxes imposed under this part 1 subsequently occurs, the executive director may reinstate the requirement of a bond or any other evidence of financial responsibility meeting the requirements of section 11-35-101, C.R.S., as a condition of licensure. (2.5) [ ] Repealed.                [ ] In addition to all other applicable penalties and fines set forth in this part 1, each day on which any person engages in the business of a distributor, supplier, importer, exporter, carrier, or blender with in this state without a license as required by this part 1 shall constitute a separate offense, and for each such offense, such person commits a class 6 felony and shall be punished as provided in section 18-1.3-401, C.R.S.    Notwithstanding the amount specified for any fee in subsection (1) of this section, the executive director of the department of revenue, by rule or as otherwise provided by law, may reduce the amount of one or more of the fees if necessary pursuant to section 24-75-402 (3), C.R.S., to reduce the uncommitted reserves of the fund to which all or any portion of one or more of the fees is credited. After the uncommitted reserves of the fund are sufficiently reduced, the executive director, by rule or as otherwise provided by law, may increase the amount of one or more of the fees as provided in section 24-75-402 (4), C.R.S.      A person who sells liquefied petroleum gas at the retail level of trade that is not used as special fuel does not act as a distributor and does not need to be licensed as one under this section if the person:   Submits an affidavit, signed under penalty of perjury, stating that the person will not place liquefied petroleum gas in a fuel tank as part of any sale and that, if the person does place the fuel in a fuel tank, the person is subject to the penalties set forth in this section; and    Conspicuously posts at the distribution point a sign indicating that the liquefied petroleum gas is not for sale for use in motor vehicles.       The department of revenue shall establish the form of the affidavit required under subparagraph (I) of this subsection (5).        (a) (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, importer, exporter, carrier, or blender of gasoline or special fuel within this state without being licensed as such is guilty of a misdemeanor. Each day of operation without a license is considered a separate offense. Such person is also subject to the civil penalties imposed pursuant to subsection (1)(g) of this section.  Editor's note: This version of subsection (1)(a) is effective January 1, 2022. Editor's note: This version of subsection (1)(b) is effective until January 1, 2022.  (b) (b) [ ] Each applicant for a license required by this section must file with the executive director of the department of revenue an application in such form and manner as the executive director prescribes, stating the name and address of the applicant and any other information as may be required by this section or by the executive director. The application must include a statement that such application is signed under oath and under the penalty of perjury in the second degree, as defined in section 18-8-503 . An applicant for a license to export gasoline or special fuel from this state shall provide verification as required by the executive director that the applicant has an appropriate license valid in any state into which the gasoline will be exported. Each application must be accompanied by a ten-dollar filing fee.  Editor's note: This version of subsection (1)(b) is effective January 1, 2022. Editor's note: This version of subsection (1)(c) is effective until January 1, 2022.  (c) (c) [ ] The executive director of the department of revenue shall issue a license to an applicant if the application is in proper form, has been accepted for filing, and meets the other conditions and requirements of this section. The license is valid until surrendered, suspended, or revoked.  Editor's note: This version of subsection (1)(c) is effective January 1, 2022. Editor's note: This version of the introductory portion to subsection (1)(d.5) is effective until January 1, 2022. Editor's note: This version of the introductory portion to subsection (1)(d.5) is effective January 1, 2022. Editor's note: This version of subsection (1)(e) is effective until January 1, 2022.  (e) (e) [ ] When any person ceases to be a distributor, supplier, terminal operator, importer, exporter, carrier, or blender of gasoline or special fuel by reason of discontinuance, sale, or transfer of such person's business at any location, such person shall notify the executive director of the department of revenue in writing at the time the discontinuance, sale, or transfer takes effect. The notice must state the date of discontinuance and, in the event of sale or transfer, the name and address of the purchaser or transferee. All taxes, penalties, and interest not yet due and payable under this part 1, notwithstanding any other provisions of this part 1, are due and payable concurrently with the discontinuance, sale, or transfer; and the person shall make a report and pay all taxes, penalties, and interest and shall surrender to the executive director of the department of revenue the license together with all duplicates issued to him or her.  Editor's note: This version of subsection (1)(e) is effective January 1, 2022. Editor's note: This version of subsection (1)(f) is effective until January 1, 2022.  (f) (f) [ ] The license issued under this section is required to be conspicuously displayed in the established place of business of the licensee. A licensee shall obtain a duplicate license for each established branch office or location, which shall be displayed in a like manner as the original license. The executive director of the department of revenue shall issue a duplicate license upon payment of a five-dollar fee.  Editor's note: This version of subsection (1)(f) is effective January 1, 2022.  Editor's note: This version of the introductory portion to subsection (1)(g)(I) is effective until January 1, 2022.  (g) (I) [ ] No person shall act as a distributor, supplier, terminal operator, importer, exporter, or carrier without a valid license pursuant to this section. Any person who violates the reporting requirements of this part 1, exports gasoline or special fuel out of this state without a valid license, or imports gasoline or special fuel into this state without a license or permit, or otherwise operates in this state without the license required by this section is subject to the following civil penalties:  Editor's note: This version of the introductory portion to subsection (1)(g)(I) is effective January 1, 2022. Editor's note: This version of the introductory portion to subsection (1)(h) is effective until January 1, 2022.  (h) [ ] The executive director of the department of revenue may refuse to issue a license if the executive director finds, after affording the applicant due notice and an opportunity to be heard, that the application:  Editor's note: This version of the introductory portion to subsection (1)(h) is effective January 1, 2022. Editor's note: This version of subsection (1)(h)(V) is effective until January 1, 2022. Editor's note: This version of subsection (1)(h)(V) is effective January 1, 2022. Editor's note: Subsection (2)(f) is effective January 1, 2022. Editor's note: Subsection (2)(g) is effective January 1, 2022.  Editor's note: Subsection (2.1)(d) is effective January 1, 2022. Editor's note: Subsection (2.1)(e) is effective January 1, 2022. Editor's note: This version of subsection (2.5) is effective January 1, 2022. Editor's note: This version of subsection (3) is effective until January 1, 2022.  (3) [ ] Repealed.  Editor's note: This version of subsection (3) is effective January 1, 2022.   History. Source: L. 33: P. 722, § 4. CSA: C. 16, § 384. L. 51: P. 186, § 1. CRS 53: § 138-3-4. C.R.S. 1963: § 138-2-4. L. 73: P. 1455, § 5. L. 77: (3) amended, p. 887, § 74, effective July 1, 1979. L. 79: (2)(a) amended, p. 427, § 22, effective July 1; (1)(a), (1)(c), (2)(a), (2)(b), and (3) amended, p. 1480, § 4, January 1, 1980. L. 87: (2.5) added, p. 486, § 32, effective July 1. L. 89: (3) amended, p. 853, § 146, effective July 1. L. 95: (1)(a) and (2)(b) amended, p. 983, § 3, effective July 1. L. 98: (1) and (3) amended and (2.2) added, p. 1026, § 3, effective July 1. L. 2000: (1) and (2) amended and (2.1) and (4) added with relocations, p. 1917, § 3, effective October 1. L. 2002: (3) amended, p. 1558, § 354, effective October 1. L. 2005: (1)(g)(III) amended, p. 141, § 5, effective April 5; (1)(g)(V)(A) amended, p. 869, § 4, effective July 1. L. 2009: (1)(d.5) added,(SB 09-098), ch. 195, p. 878, § 3, effective August 5. L. 2015: (2)(a)(I) and (2)(b) amended and (5) added,(HB 15-1228), ch. 315, p. 1287, § 6, effective January 1, 2016. L. 2021: (1)(a), (1)(b), (1)(c), IP(1)(d.5), (1)(e), (1)(f), IP(1)(g)(I), IP(1)(h), and (1)(h)(V) amended, (2)(f), (2)(g), (2.1)(d), and (2.1)(e) added, and (2.5) and (3) repealed,(HB 21-1322), ch. 453, p. 3011, § 5, effective January 1, 2022. History. Source: L. 33: P. 722, § 4. CSA: C. 16, § 384. L. 51: P. 186, § 1. CRS 53: § 138-3-4. C.R.S. 1963: § 138-2-4. L. 73: P. 1455, § 5. L. 77: (3) amended, p. 887, § 74, effective July 1, 1979. L. 79: (2)(a) amended, p. 427, § 22, effective July 1; (1)(a), (1)(c), (2)(a), (2)(b), and (3) amended, p. 1480, § 4, January 1, 1980. L. 87: (2.5) added, p. 486, § 32, effective July 1. L. 89: (3) amended, p. 853, § 146, effective July 1. L. 95: (1)(a) and (2)(b) amended, p. 983, § 3, effective July 1. L. 98: (1) and (3) amended and (2.2) added, p. 1026, § 3, effective July 1. L. 2000: (1) and (2) amended and (2.1) and (4) added with relocations, p. 1917, § 3, effective October 1. L. 2002: (3) amended, p. 1558, § 354, effective October 1. L. 2005: (1)(g)(III) amended, p. 141, § 5, effective April 5; (1)(g)(V)(A) amended, p. 869, § 4, effective July 1. L. 2009: (1)(d.5) added,(SB 09-098), ch. 195, p. 878, § 3, effective August 5. L. 2015: (2)(a)(I) and (2)(b) amended and (5) added,(HB 15-1228), ch. 315, p. 1287, § 6, effective January 1, 2016. L. 2021: (1)(a), (1)(b), (1)(c), IP(1)(d.5), (1)(e), (1)(f), IP(1)(g)(I), IP(1)(h), and (1)(h)(V) amended, (2)(f), (2)(g), (2.1)(d), and (2.1)(e) added, and (2.5) and (3) repealed,(HB 21-1322), ch. 453, p. 3011, § 5, effective January 1, 2022.    Editor's note:    The effective date for amendments made to this section by chapter 216, L. 77, was changed from July 1, 1978, to April 1, 1979, by chapter 1, First Extraordinary Session, L. 78, and was subsequently changed to July 1, 1979, by chapter 157, § 23, L. 79. See People v. McKenna, 199Colo. 452, 611 P.2d 574 (1980).    Subsections (2)(a)(II), (2)(e), (2.1), (2.1)(c), and (4) are similar to provisions of former § 39-27-204 as they existed prior to 2000.     Cross references:    For the legislative declaration contained in the 2002 act amending subsection (3), see section 1 of chapter 318, Session Laws of Colorado 2002.    For the legislative declaration in HB 15-1228, see section 1 of chapter 315, Session Laws of Colorado 2015.