CO Code § 39-27-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-101. Definitions - Construction

 As used in this part 1, unless the context otherwise requires:    “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 fossil fuel sources.    “Blended gasoline” means any mixture of taxable or tax-exempt gasoline with any other liquid on which the excise tax has not been imposed pursuant to this section.    “Blended special fuel” means any mixture of taxable or tax-exempt special fuel with any other liquid on which the excise tax has not been imposed pursuant to this section, other than special fuel that has been dyed in accordance with federal regulations.    [ ] “Blender” means a person who produces blended gasoline or blended special fuel outside of the gasoline or special fuel distribution system consisting of refineries, pipelines, vessels, and terminals. For purposes of this subsection (4), gasoline in a refinery, pipeline, vessel, or terminal is in the gasoline distribution system, and special fuel in a refinery, pipeline, vessel, or terminal is in the special fuel distribution system. Gasoline or special fuel in the tank of any vehicle or in any railcar, trailer, truck, or other equipment suitable for ground transportation is not in the gasoline or special fuel distribution system, respectively. (4.1) [ ] “Bulk transfer” means any transfer of gasoline or special fuel by pipeline or vessel and any transfer of gasoline or special fuel by railcar from a refinery to a terminal operated by the refiner. (4.2) [ ] “Bulk transfer and terminal system” means the distribution system for gasoline and special fuel consisting of refineries, pipelines, vessels, and terminals. Gasoline or special fuel in the tank of any vehicle or in any trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer and terminal system. Gasoline in any railcar is not in the bulk transfer and terminal system unless it is being transferred from a refinery to a terminal operated by the refiner. (4.3) “Cargo tank” means a bulk packaging that:   Is a tank intended primarily for the carriage of liquids, gases, solids, or semi-solids and includes appurtenances, reinforcements, fittings, and closures;    Is permanently attached to or forms a part of a motor vehicle, or is not permanently attached to a motor vehicle but that, by reason of its size, construction, or attachment to a motor vehicle, is loaded or unloaded without being removed from the motor vehicle;    Is not fabricated under a specification for cylinders, intermediate bulk containers, multi-unit tank car tanks, portable tanks, or tank cars; and    Is not primarily intended to provide fuel for the propulsion of the motor vehicle. (4.7) “Cargo tank motor vehicle” means a motor vehicle with one or more cargo tanks permanently attached to or forming an integral part of the motor vehicle.       [ ] “Common carrier” or “carrier” means a person, including a railroad operator, who transports gasoline or special fuel from a terminal located in this state or transports gasoline or special fuel imported into this state and who does not own the gasoline or special fuel.    “Direct air carrier” means a person who provides or offers to provide air transportation and who has control over the operational functions performed in providing that transportation. A direct air carrier that provides air transportation services to a public charter operator as defined in subsection (24) of this section has a binding commitment to furnish air transportation to the public charter operator via a charter contract pursuant to 14 CFR 380.29 and shall actively provide such air transportation services to the public charter operator.      “Distributor” means:   A gasoline or special fuel broker, any person who sells special fuel to another distributor, broker, or vendor, and any vendor of liquefied petroleum gas or natural gas;    Any person who acquires gasoline or special fuel from a supplier, importer, blender, or another distributor for the subsequent sale and distribution by tank cars, tank trucks, or both;    Any person who refines, manufactures, produces, compounds, blends, or imports special fuel or gasoline;    A private commercial fleet operator that uses natural gas from a public utility, as defined in section 40-1-103 (1), C.R.S., if:   The public utility is not a distributor with respect to the sale of the natural gas; and    The commercial fleet operator has not contracted with another person to be a distributor under subparagraph (V) of this paragraph (a);       Any person who contracts with a private commercial fleet operator to be a distributor on behalf of the operator; or    A private commercial fleet operator that uses liquefied petroleum gas, if the operator has not contracted with a person to be a distributor on behalf of the operator.       “Distributor” includes every person importing gasoline or special fuel by means of a pipeline or in any other manner but does not include persons importing gasoline or special fuel contained only in the fuel tank of a motor vehicle.    Notwithstanding any provision of this subsection (7) to the contrary, a public utility as defined in section 40-1-103 (1), C.R.S., is only a distributor if it sells special fuel as a vendor through an alternative fuel vehicle charging or fueling facility that is unregulated under section 40-1-103.3, C.R.S., but only with respect to those sales.    Notwithstanding any provision of this subsection (7) to the contrary, a person who meets the requirements of section 39-27-104 (5)(a) is not a distributor.       “Dyed diesel” means diesel fuel that is dyed under the rules of the United States environmental protection agency or the internal revenue service for high sulphur diesel fuel or low sulphur diesel fuel or under any other requirements subsequently set by such agencies for special fuel sold for nontaxable uses.    “Exporter” means a person who acquires gasoline or special fuel in this state exclusively for delivery to another state in which he or she is licensed. (9.5) [ ] “Ex-tax” means gasoline or special fuel sold by a distributor upon which the tax imposed by this part 1 has not been paid, or for which the distributor will obtain a credit or refund pursuant to section 39-27-102.5 .    “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle, exclusive of a cargo tank, and includes any separate compartment of a cargo tank used as a fuel tank and any auxiliary tank or receptacle of any kind from which fuel is supplied for the propulsion of the vehicle, whether or not such tank or receptacle is directly connected to the fuel supply line of the vehicle.    “Gallons” means gallons as measured on a gross gallons basis, as defined in section 8-20-201 (3), C.R.S.; except that:     For a vendor who sells compressed natural gas at retail, “gallons” means gallons as measured in accordance with the mass labeling requirements for gasoline equivalents that are included in section 3-3 of the rules promulgated by the division of oil and public safety in the department of labor and employment, or any successor rule; (a) (I) For a vendor who sells compressed natural gas at retail, “gallons” means gallons as measured in accordance with the mass labeling requirements for gasoline equivalents that are included in section 3-3 of the rules promulgated by the division of oil and public safety in the department of labor and employment, or any successor rule;    For all distributors of compressed natural gas other than those specified in subparagraph (I) of this paragraph (a), “gallons” means gallons as measured in accordance with whichever of the following was the basis for the sale of the gas to the distributor:   The volumetric reporting requirements that are included in the federal excise tax return, form 720, established by the federal internal revenue service, or any successor form that is used for paying the federal fuel tax;    The mass labeling requirements for gasoline equivalents that are included in section 3-3 of the rules promulgated by the division of oil and public safety in the department of labor and employment, or any successor rule; or    The energy measure included in the definition for gasoline gallon equivalent in section 1-6 of the rules promulgated by the division of oil and public safety in the department of labor and employment, or any successor rule; and          For purposes of liquefied petroleum gas, “gallons” means gallons as measured on a net gallon basis as defined in section 8-20-201 (5), C.R.S.       [ ] “Gasoline” means any flammable liquid used primarily as a fuel for the propulsion of motor vehicles, motor boats, or aircraft. “Gasoline” does not include diesel engine fuel, kerosene, liquefied petroleum gas, natural gas, and products, including kerosene, specially prepared, sold, and used in aircraft operated by scheduled air carriers or commuter airline operators exempt from the federal aviation fuels tax; except that “gasoline” does include products, including kerosene, specially prepared, sold, and used in any other aircraft. Except as otherwise provided in this subsection (12), any product blended with gasoline shall be considered gasoline for purposes of the excise tax imposed pursuant to this part 1.    “Highway” means any way or place in this state of whatever nature, open to the use of the public, for purposes of traffic, including highways under construction.    [ ] “Importer” means a person who imports gasoline or special fuel in bulk or by transport load into this state from another state by truck, rail, or pipeline.    “In this state” means within the exterior limits of the state of Colorado and includes all territories within these limits owned by or ceded to the United States of America.    “Indirect air carrier” means any person who engages directly in air transportation operations and who uses the services of a direct air carrier for such transportation services.    [ ] “Licensee” means any person holding a valid license issued by the department of revenue pursuant to section 39-27-104, to act as a supplier, importer, exporter, distributor, carrier, or blender.    “Motor vehicle” means any self-propelled vehicle required to be licensed or subject to licensing for operation upon the highways of this state.    “Part 121 air carrier” means an aircraft operator that conducts operations pursuant to 14 CFR 121 between any two points within the forty-eight contiguous states of the United States or within the United States and a specifically authorized point located outside the United States, operating any of the following:   A turbojet-powered airplane;    An airplane having a passenger-seat configuration of more than nine passenger seats, excluding each crewmember seat; or    An airplane having a payload capacity of more than seven thousand five hundred pounds.       “Part 135 commuter air carrier” means an aircraft operator that conducts operations pursuant to 14 CFR 135, operating a minimum of five round trips per week on at least one route between two or more points according to the published flight schedules, operating either of the following:   Any airplane, other than a turbojet-powered airplane, that has a maximum passenger-seat configuration of nine seats or fewer and a payload capacity of seven thousand five hundred pounds or fewer; or    A rotorcraft.       “Part 135 on-demand operator” means an aircraft operator that conducts operations for hire or compensation pursuant to 14 CFR 135 in an aircraft with nine or fewer passenger seats and a payload capacity of seven thousand five hundred pounds or fewer. A part 135 on-demand operator operates on an on-demand basis and does not meet the flight scheduled qualifications of a part 135 commuter air carrier.      “Person” means every individual, firm, association, joint stock company, syndicate, limited liability company, partnership, joint venture, corporation, estate, trust, or any group or combination thereof acting as a unit, this state, any county, city and county, municipality, special district, or other political subdivision of this state, or any group or combination of such governmental entities acting as a unit.    Whenever used in any clause in this part 1 prescribing or imposing a fine, imprisonment, or both, “person”:   As applied to a firm, association, limited liability company, partnership, joint venture, joint stock company, receiver, or syndicate, means the partners or members thereof;    As applied to a corporation, means the officers or resident managing agent thereof; and    As applied to an estate, trust, or business trust, means the administrator or trustee thereof.    The excise tax imposed on gasoline by subparagraph (I) of this paragraph (a) shall be twenty cents per gallon or fraction thereof from August 1, 1989, through December 31, 1990, and twenty-two cents per gallon or fraction thereof for calendar years beginning on and after January 1, 1991.    (Deleted by amendment,L. 2005, p. 863, § 1, effective July 1, 2005.)    The excise tax imposed by subparagraph (I) of this paragraph (a) shall be six cents per gallon or fraction thereof on gasoline used as fuel for the propulsion of nonturbo-propeller or nonjet engine aircraft and shall be four cents per gallon or fraction thereof on gasoline used as fuel for the propulsion of turbo-propeller or jet engine aircraft.    In the case of a user, the tax imposed by this section shall be measured by the gallons of special fuel imported into this state or acquired without payment of the tax imposed by this section and used in the propulsion of a motor vehicle on the highways of this state.    The excise tax imposed on compressed natural gas by subparagraph (I) of this paragraph (a) is:    The excise tax imposed on liquefied natural gas by subparagraph (I) of this paragraph (a) is:    The excise tax imposed on liquefied petroleum gas by subparagraph (I) of this paragraph (a) is:    The tax imposed by this section is exempted on each recorded and reported sale by a distributor to the United States, or any of its agencies, and to any town, city, county, city and county, special district, or school district when the gasoline or special fuel is used exclusively by the governmental entity in performing its governmental functions and activities. The exemption applies solely to machines owned or operated by the United States or any of its agencies, by the state, or by any town, city, county, city and county, school district, or other political division of the state. Exemptions for persons conducting business for such governmental entities on a contract basis using an aircraft must be based solely on the applicable operating certificate of the aircraft operator pursuant to sub-subparagraph (B) of subparagraph (IV) of paragraph (a) of this subsection (1). Any governmental entity referred to in this paragraph (b) shall obtain an exemption certificate from the executive director of the department of revenue. Upon receipt of an exemption certificate, a governmental entity may:          “Public charter” means a one way or round trip charter flight performed by one or more direct air carriers as defined pursuant to subsection (6) of this section and that is arranged and sponsored by a public charter operator pursuant to 14 CFR 380.    “Public charter operator” means a United States or foreign indirect air carrier as defined in subsection (16) of this section that is authorized to engage in the formation of groups for transportation on public charters in accordance with 14 CFR 380.    “Refiner” means a person who processes crude oil or who produces, refines, prepares, distills, or manufactures gasoline or special fuel in this state.    “Refinery” means any place where gasoline, special fuel, or crude oil is produced, refined, compounded, blended, or manufactured. (26.5) [ ] “Remove” means to physically transfer gasoline or special fuel. However, gasoline or special fuel is not removed when it evaporates or is otherwise lost or destroyed.    “Retailer” means every person selling gasoline in this state at the retail level of trade.    “Sell” means to transfer title or possession, exchange, or barter in any manner or by any means whatsoever.    “Special fuel” means diesel engine fuel, kerosene, liquefied petroleum gas, and natural gas used for the generation of power to propel a motor vehicle on the highways of this state. “Special fuel” does not include gasoline as defined in subsection (12) of this section.    “Supplier” means a person who owns and stores gasoline or special fuel in a pipeline terminal, terminal, or refinery in or outside of this state for sale or use within or outside the boundaries of this state.    “Tank farm” means any collection of tanks for storage of gasoline or special fuel located at or appurtenant to any refinery or pipeline terminal for storage of gasoline or special fuel before the sale thereof in this state.    [ ] “Terminal” means a gasoline or special fuel storage and distribution facility that is supplied by a pipeline, vessel, or refinery or a tank farm from which gasoline or special fuel may be removed for distribution.    “Terminal operator” means the person who by ownership or contractual agreement controls the operation of a terminal.    “Use” or “uses” means the placing of special fuel into any fuel tank, unless it is established to the satisfaction of the executive director of the department of revenue that the fuel was consumed for a purpose other than to propel a motor vehicle on the highways of this state. With respect to fuel brought into this state in a fuel tank, “use” means the consumption of the fuel in this state. A vendor placing special fuel other than liquefied petroleum gas into a fuel tank of a motor vehicle not owned by the vendor is not deemed to have used the fuel.    “User” means any person who uses special fuel.    “Vendor” means any person who sells special fuel in this state and places the fuel, or causes the fuel to be placed, into any fuel tank or receptacle from which a fuel tank is supplied; including service station dealers, brokers, and users who sell special fuel to others and distributors who sell special fuel to users. For the purposes of this part 1, a vendor of liquefied petroleum gases shall be deemed a distributor and shall comply with all of the requirements imposed upon distributors in this part 1.    Editor's note: This version of subsection (4) is effective until January 1, 2022.  (4) (4) [ ] “Blender” means a person who produces blended gasoline or blended special fuel outside of the bulk transfer and terminal system.  Editor's note: This version of subsection (4) is effective January 1, 2022. Editor's note: Subsection (4.1) is effective January 1, 2022. Editor's note: Subsection (4.2) is effective January 1, 2022. Editor's note: This version of subsection (5) is effective until January 1, 2022.  (5) (5) [ ] “Common carrier” or “carrier” means a person, including a railroad operator, who transports gasoline or special fuel from a terminal located in this state or transports gasoline or special fuel imported into this state and who does not own the gasoline or special fuel, but does not include transportation by bulk transfer.  Editor's note: This version of subsection (5) is effective January 1, 2022.  Editor's note: Subsection (9.5) is effective January 1, 2022.  Editor's note: This version of subsection (12) is effective until January 1, 2022.  (12) (12) [ ] “Gasoline” means any flammable liquid used primarily as a fuel for the propulsion of motor vehicles, motor boats, or aircraft. “Gasoline” does not include diesel engine fuel, kerosene, liquefied petroleum gas, or natural gas. Except as otherwise provided in this subsection (12), any product once blended with gasoline is considered gasoline for purposes of the excise tax imposed pursuant to this part 1.  Editor's note: This version of subsection (12) is effective January 1, 2022. Editor's note: This version of subsection (14) is effective until January 1, 2022.  (14) (14) [ ] “Importer” means a person who imports gasoline or special fuel by bulk transfer or by truck or rail transport load into this state from another state by truck, rail, or pipeline.  Editor's note: This version of subsection (14) is effective January 1, 2022. Editor's note: This version of subsection (17) is effective until January 1, 2022.  (17) (17) [ ] “Licensee” means any person holding a valid license issued by the department of revenue pursuant to section 39-27-104 , to act as a supplier, terminal operator, importer, exporter, distributor, carrier, or blender.  Editor's note: This version of subsection (17) is effective January 1, 2022.  Editor's note: Subsection (26.5) is effective January 1, 2022. Editor's note: This version of subsection (32) is effective until January 1, 2022.  (32) (32) [ ] “Terminal” means a gasoline or special fuel storage and distribution facility that is supplied by a pipeline, vessel, or refinery, a storage and distribution facility operated by a refiner and supplied by a railcar, or a tank farm from which gasoline or special fuel may be removed for distribution.  Editor's note: This version of subsection (32) is effective January 1, 2022.  History. Source: L. 33: P. 716, § 1. L. 35: P. 904, § 1. CSA: C. 16, § 381. L. 47: P. 267, § 1. L. 51: P. 182, § 1. CRS 53: § 138-3-1. L. 63: P. 942, § 1. C.R.S. 1963: § 138-2-1. L. 65: P. 1114, § 1. L. 67: P. 235, § 1. L. 79: IP(1), (2), (3)(b), (4), (5), (6), and (8) amended and (7) repealed, pp. 1473, 1501, §§ 1, 29, effective January 1, 1980. L. 81: (1.5) added, p. 1892, § 2, effective May 18. L. 88: (2) amended, p. 1091, § 6, effective January 1, 1989. L. 95: (1), (4), and (5) amended, p. 981, § 1, effective July 1. L. 98: Entire section amended, p. 1021, § 1, effective July 1. L. 2000: (1.1), (1.8), (1.9), (2.1), (2.3), (2.5), (6.1), (6.3), (11), (12), and (13) added with relocations and (1.2), (1.4), (1.5), (1.6), (1.7), (2.2), (5), (6), (6.6), (8), and (9) amended with relocations, p. 1913, § 1, effective October 1. L. 2003: Entire section amended, p. 1812, § 2, effective August 6. L. 2009: (1.5) added,(SB 09-098), ch. 195, p. 877, § 1, effective August 5. L. 2013: (7) and (11) amended,(HB 13-1110), ch. 225, p. 1058, § 5, effective January 1, 2014. L. 2015: (4.3), (4.7), (7)(a)(VI), and (7)(d) added and (7)(a)(IV), (7)(a)(V), (11), and (34) amended,(HB 15-1228), ch. 315, p. 1284, § 2, effective January 1, 2016. L. 2016: (6), IP(19), IP(20), (21), (23), and (24) amended,(SB 16-189), ch. 210, p. 795, § 113, effective June 6. L. 2021: (4), (5), (12), (14), (17), and (32) amended and (4.1), (4.2), (9.5), and (26.5) added,(HB 21-1322), ch. 453, p. 2998, § 1, effective January 1, 2022. History. Source: L. 33: P. 716, § 1. L. 35: P. 904, § 1. CSA: C. 16, § 381. L. 47: P. 267, § 1. L. 51: P. 182, § 1. CRS 53: § 138-3-1. L. 63: P. 942, § 1. C.R.S. 1963: § 138-2-1. L. 65: P. 1114, § 1. L. 67: P. 235, § 1. L. 79: IP(1), (2), (3)(b), (4), (5), (6), and (8) amended and (7) repealed, pp. 1473, 1501, §§ 1, 29, effective January 1, 1980. L. 81: (1.5) added, p. 1892, § 2, effective May 18. L. 88: (2) amended, p. 1091, § 6, effective January 1, 1989. L. 95: (1), (4), and (5) amended, p. 981, § 1, effective July 1. L. 98: Entire section amended, p. 1021, § 1, effective July 1. L. 2000: (1.1), (1.8), (1.9), (2.1), (2.3), (2.5), (6.1), (6.3), (11), (12), and (13) added with relocations and (1.2), (1.4), (1.5), (1.6), (1.7), (2.2), (5), (6), (6.6), (8), and (9) amended with relocations, p. 1913, § 1, effective October 1. L. 2003: Entire section amended, p. 1812, § 2, effective August 6. L. 2009: (1.5) added,(SB 09-098), ch. 195, p. 877, § 1, effective August 5. L. 2013: (7) and (11) amended,(HB 13-1110), ch. 225, p. 1058, § 5, effective January 1, 2014. L. 2015: (4.3), (4.7), (7)(a)(VI), and (7)(d) added and (7)(a)(IV), (7)(a)(V), (11), and (34) amended,(HB 15-1228), ch. 315, p. 1284, § 2, effective January 1, 2016. L. 2016: (6), IP(19), IP(20), (21), (23), and (24) amended,(SB 16-189), ch. 210, p. 795, § 113, effective June 6. L. 2021: (4), (5), (12), (14), (17), and (32) amended and (4.1), (4.2), (9.5), and (26.5) added,(HB 21-1322), ch. 453, p. 2998, § 1, effective January 1, 2022.    Editor's note:    Subsection (2)(a) provided for the repeal of subsection (2)(a), effective January 1, 1989. (SeeL. 88, p. 1091.)    The provisions of this section are similar to several former provisions of § 39-27-201 as they existed prior to 2000. For a detailed comparison of this section, see House Bill 00-1479,L. 2000, p. 1913.     Cross references:    For the legislative declaration contained in the 2003 act amending this section, see section 1 of chapter 278, Session Laws of Colorado 2003.    For the legislative declaration in the 2013 act amending subsections (7) and (11), see section 1 of chapter 225, Session Laws of Colorado 2013.    For the legislative declaration in HB 15-1228, see section 1 of chapter 315, Session Laws of Colorado 2015.     ANNOTATION   Law reviews. For note, “‘Criminal Equity' in Colorado”, see 8 Rocky Mt. L. Rev. 273 (1936).   Part 1 of article does not violate interstate commerce clause of federal constitution. State v. Tolbert, 98 Colo. 433 , 56 P.2d 45 (1936).   The title of the underlying statutory act is sufficiently broad under § 21 of art. V, Colo. Const., to include the transportation of gasoline and distributors' licenses. State v. Tolbert, 98 Colo. 433 , 56 P.2d 45 (1936).