2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GASOLINE AND SPECIAL FUEL TAX (§§ 39-27-101 — 39-27-310) › Article 27 - Gasoline and Special Fuel Tax (§§ 39-27-101 — 39-27-310) › Part 1 - GASOLINE TAX (§§ 39-27-101 — 39-27-123) › Section 39-27-110 - Inspection of records

(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 month. Every person carrying, transporting, importing, or delivering into or within this state gasoline shall keep true and correct records of shipments of gasoline for each calendar month. Every blender of gasoline shall keep true and accurate records of all blended gasoline on hand, acquired, sold, used, or otherwise disposed of. All the books, records, papers, receipts, invoices, and equipment of every distributor, carrier, or blender that pertain to the acquisition, sale, or shipment of gasoline shall be retained for a period of three years and shall be subject to inspection at any time during ordinary business hours by the executive director or representatives of the department of revenue. Any information gained by the executive director or the director's representatives by the investigation shall be confidential and any person divulging the information, except as such disclosure may be rendered necessary by law, shall be subject to penalties provided in this part 1.
(2)
In order that the amount of taxable gasoline may be accurately determined by the department of revenue, every refiner or blender of gasoline in the state of Colorado shall maintain full and complete records of all purchases of whatever kind and of all crude runs, still charges, pumping operations, distillation processes, blending operations, treating operations, transfers of stock, invoices, and any other records as are necessary to determine the correct gallonage, and such additional information as the department of revenue may from time to time require. Every refiner of gasoline shall keep a complete record of all sales made and copies of all refinery invoices and shall submit to the executive director of the department of revenue a report of all such invoices in a form and manner as is prescribed by the executive director. Such records shall be available for inspection by authorized employees of the department of revenue during ordinary business hours.
(3)
(a)
Every distributor of special fuel shall keep a true and complete record of all purchases, receipts, sales, and distribution of each kind of special fuel handled by such distributor. Every person authorized by the executive director of the department of revenue to purchase special fuel ex-tax from a distributor shall keep a true and complete record of all purchases of each kind of special fuel consumed by motor vehicles operating on the highways of this state and the miles traveled by such vehicles on highways, both within and outside this state. Every person carrying, transporting, importing, or delivering into or within this state special fuel shall keep true and correct records of such shipments for each calendar month. Every refiner in this state shall keep a true and complete record of all sales made of special fuel and copies of all refiner invoices detailing such sales.
(b)
Each sale or transfer of special fuel by a distributor to any person shall be recorded upon a preprinted, serially numbered invoice, which shall contain at least the following information:
(I)
The name and address of the distributor;
(II)
The name and department of revenue identification of the purchaser;
(III)
The date of sale or transfer;
(IV)
The amount of special fuel sold, price per unit volume, and total amount of the sale.
(c)
Each sale or transfer of special fuel by a vendor into the tank of a motor vehicle weighing more than ten thousand pounds shall be recorded upon a preprinted, serially numbered invoice, a copy of which shall be furnished the purchaser and shall contain at least the following information:
(I)
The name and address of the vendor;
(II)
The date of sale;
(III)
The amount of special fuel sold, price per unit volume, and total amount of the sale;
(IV)
A description of the motor vehicle sufficiently detailed to identify the motor vehicle into which such special fuel was delivered.
(d)
A serially numbered invoice for the sale or transfer of liquefied petroleum gas required under paragraphs (b) and (c) of this subsection (3) does not have to be preprinted.
(4)
All the books, records, papers, receipts, invoices, and equipment of every vendor, distributor, carrier, user, refiner, or other person that pertain to the receipt, sale, or shipment of special fuel shall be subject to inspection at any time during regular business hours by the executive director of the department of revenue or the executive director's representative. Any information gained by the executive director or the director's representatives by the investigation shall be confidential and any person divulging the information, except as such disclosure may be rendered necessary by law, shall be subject to penalties provided in this part 1.
(5)
The executive director of the department of revenue may, under rules and procedures adopted by the executive director, establish the format under which the records required by this section are to be maintained, adjust the record-keeping requirements of distributors of liquefied petroleum gases, and require such other information as the executive director deems necessary for the proper administration of this part 1. The records required by this section shall be retained for a period of at least three years.
(6)
The fact that any books, papers, records, and equipment required to be maintained by this section are not maintained in this state shall not cause the executive director of the department of revenue or representatives of the executive director to lose any right of such examination.
(7)
Upon written request by a local government official conducting information gathering or an official investigation related to an alleged violation of this part 1, a distributor shall disclose to a local government official any books, papers, or records required to be maintained by this section. Any information disclosed pursuant to this subsection (7) shall be confidential and any person divulging the information, except as such disclosure may be rendered necessary by law, shall be subject to penalties provided in this part 1.
Amended by 2021 Ch. 15, § 2, eff. on 9/7/2021.
L. 33: p. 732, § 7. CSA: C. 16, § 387. L. 51: p. 185, § 1. L. 53: p. 161, § 4. CRS 53: § 138-3-12. C.R.S. 1963: § 138-2-12. L. 64: p. 657, § 16. L. 79: Entire section amended, p. 1483, § 9, effective 1/1/1980. L. 95: (1) amended, p. 985, § 6, effective July 1. L. 2000: Entire section amended with relocations, p. 1928, § 9, effective October 1. L. 2015: (3)(d) added, (HB 15-1228), ch. 1290, p. 1290, § 9, effective 1/1/2016. L. 2021: (7) added, (SB 21 -065), ch. 89, p. 89, § 2, effective September 7.
Subsections (4), (5), and (6) are similar to provisions of former § 39-27-209 as they existed prior to 2000.
2021 Ch. 15, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For the legislative declaration in HB 15-1228, see section 1 of chapter 315, Session Laws of Colorado 2015.