reglab/statecodes huggingface dataset:
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 39-27-112 - Payment of expenses and distribution of funds

(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 for in this part 1.
(2)
(a)
Repealed.
(b)
Effective January 1, 1989, the balance of such funds thus obtained and remaining with the state treasurer shall be placed in the highway users tax fund and distributed in accordance with the provisions of the statute governing that fund; except that, in accordance with section 18 of article X of the Colorado constitution, any moneys included in the balance of such funds which are attributable to the provisions of section
39-27-102 (1)(a)(IV)
and which are remaining with the state treasurer on the twentieth day of each month shall be placed in the aviation fund created in section
43-10-109
, C.R.S., and distributed in accordance with the provisions of section
43-10-110
, C.R.S. The general assembly shall make proportionate appropriations from the highway users tax fund and the aviation fund for the expenses of the administration of this part 1.
(3)
(Deleted by amendment, L. 91, 1st Ex. Sess., p. 7, § 13, effective July 1, 1991.)
L. 33: p. 733, § 10. CSA: C. 16, § 390. L. 47: p. 269, § 1. L. 53: p. 510, § 18. CRS 53: § 138-3-15. C.R.S. 1963: § 138-2-15. L. 64: p. 657, § 17. L. 79: Entire section amended, p. 1485, § 11, effective 1/1/1980. L. 84: (2) amended, p. 1026, § 1, effective March 16. L. 88: (2) amended and (3) added, p. 1093, § 11, effective 1/1/1989. L. 91: (2)(b) and (3) amended, pp. 2398, 1075, §§ 23, 60, effective July 1. L. 91, 1st Ex. Sess.: (2)(b) and (3) amended, p. 7, § 13, effective July 1.
(1) Subsection (2)(a) provided for the repeal of subsection (2)(a), effective January 1, 1989. (See L. 88, p. 1093.)
(2) The amendment to this section made by chapter 1, L. 91, First Extraordinary Session, p. 7, section 13, supersedes the amendment made by chapter 188, L. 91, p. 1075, section 60, and chapter 330, L. 91, p. 2398, section 23. Said acts contained a July 1, 1991, effective date. However the Governor did not sign the act enacted at the First Extraordinary Session until July 5. The act contained in chapter 1 from the First Extraordinary Session was subject to an interrogatory submitted to the Supreme Court by the Governor. The court held the act constitutional on its face. See In re House Bill 91S-1005, 814 P.2d 875 (Colo. 1991).
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 39-27-113 - [Repealed]

Repealed by 2021 Ch. 453, § 10, eff. 1/1/2022.
L. 33: p. 736, § 12. CSA: C. 16, § 392. CRS 53: § 138-3-17. C.R.S. 1963: § 138-2-17. L. 79: Entire section amended, p. 1485, § 12, effective 1/1/1980. L. 2000: Entire section amended with relocations, p. 1930, § 11, effective October 1. L. 2021: Entire section repealed, (HB 21-1322), ch. 3019, p. 3019, § 10, effective 1/1/2022.
Subsections (2) and (3) are similar to provisions of former § 39-27-210 as they existed prior to 2000.
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 39-27-114 - False oath

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 material to any issue, point, or subject matter in question, in addition to any other penalties provided in this part 1, is guilty of perjury in the second degree, as defined in section
18-8-503
, C.R.S.
L. 33: p. 736, § 13. CSA: C. 16, § 393. CRS 53: § 138-3-18. C.R.S. 1963: § 138-2-18. L. 72: p. 572, § 61. L. 79: Entire section amended, p. 1485, § 13, effective 1/1/1980.
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 39-27-115 - [Repealed]

L. 33: p. 737, § 14. CSA: C. 16, § 394. CRS 53: § 138-3-19. C.R.S. 1963: § 138-2-19. L. 79: Entire section repealed, p. 1501, § 29, effective 1/1/1980.
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 39-27-116 - Authority of executive director - enforcement

(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 executive director has the power to make and adopt such rules and regulations relating to the administration and enforcement of the provisions of this part 1 as may be deemed proper and rules and regulations to govern his proceedings and to regulate the mode and manner of all investigations and hearings and to alter and amend the same.
(b)
It is the duty of officers of the Colorado state patrol, and sheriffs, county police officers, city, village, and town police officers, and all other officers whose duty it is to see to the enforcement of state laws to aid the executive director in the enforcement of this part 1. Upon request of the executive director, it is the duty of the attorney general or any district attorney to commence and prosecute to final determination in any court of competent jurisdiction all necessary actions to enforce the provisions of this part 1.
(c)
All the remedies and penalties provided by this part 1 shall be cumulative, and no action or suit for recovery of one penalty, or of the tax, shall be a bar to the recovery of any other penalty or to any criminal prosecution under this part 1. The inspectors, investigators, or other persons designated by the executive director have all the powers conferred by law to serve warrants, summonses, and other processes, to conduct sales in any county or city and county of this state, and to require the operator of any vehicle to stop and upon demand to exhibit any permits, licenses, registration cards, or other papers or documents required to be in his possession and to submit to a complete inspection of such vehicle and the equipment, cargo, fuel tanks, interior, and license plates.
(d)
If the owner or operator of any vehicle is in violation of any of the provisions of this part 1, officers of the Colorado state patrol, sheriffs, county police officers, and city, village, and town police officers and the inspectors, investigators, or other persons designated by the executive director have the power to detain such vehicle until such time as the violation ceases.
(2)
It is the duty of the executive director of the department of revenue, at the time of issuance of any new license to a refiner or distributor under this part 1, to notify the county treasurer of the county where the new licensee is located of the name and address of such licensee.
L. 33: p. 737, § 15. CSA: C. 16, § 395. L. 53: p. 163, § 6. CRS 53: § 138-3-20. C.R.S. 1963: § 138-2-20. L. 70: p. 391, § 5. L. 79: Entire section amended, p. 1485, § 14, effective 1/1/1980.
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 39-27-117 - Filing with executive director - when deemed to have been made

(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 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;
(b)
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.
(2)
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.
(3)
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.
(4)
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
.
L. 67: p. 496, § 1. C.R.S. 1963: § 138-2-28. L. 79: IP(1) amended, p. 1486, § 15, effective 1/1/1980. L. 2000: (4) added, p. 1931, § 12, effective October 1.
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 39-27-118 - [Repealed]

L. 33: p. 738, § 16. CSA: C. 16, § 396. L. 51: p. 183, § 1. CRS 53: § 138-3-21. C.R.S. 1963: § 138-2-21. L. 79: Entire section repealed, p. 1501, § 29, effective 1/1/1980.
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 39-27-119 - Not applicable to interstate commerce

No provision of this part 1 shall apply or be construed to apply to interstate commerce.
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 1/1/1980.
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 39-27-120 - Penalties

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 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.
Amended by 2021 Ch. 453, § 11, eff. 1/1/2022.
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 1/1/1980. L. 85: Entire section amended, p. 1261, § 20, effective 1/1/1986. 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 1/1/2022.
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 39-27-121 - 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.
L. 73: p. 1456, § 6. C.R.S. 1963: § 138-2-29. L. 79: Entire section amended, p. 1487, § 18, effective 1/1/1980. L. 2000: Entire section amended, p. 1932, § 14, effective October 1.
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 39-27-122 - 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.
L. 2013: Entire section added, (HB 13-1110), ch. 225, p. 1063, § 11, effective August 15.
For the legislative declaration in the 2013 act adding this section, see section 1 of chapter 225, Session Laws of Colorado 2013.
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 39-27-123 - Department of transportation - special fuels - impact - report

(1)
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:
(a)
An evaluation of the effectiveness of any statutory provision included in House Bill 13-1110, enacted in 2013;
(b)
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;
(c)
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
(d)
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.
(2)
Section
24-1-136(11)
, C.R.S., does not apply to the report required by subsection (1) of this section.
L. 2013: Entire section added, (HB 13-1110), ch. 225, p. 1063, § 11, effective August 15.
For the legislative declaration in the 2013 act adding this section, see section 1 of chapter 225, Session Laws of Colorado 2013.
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 2 - [Repealed] (§ 39-27-201) › Section 39-27-201 - to 39-27-218 - [Repealed]

L. 2000: Entire part repealed, p. 1939, § 23, effective October 1.
Some provisions of this part 2 were relocated to part 1 of this article in 2000. This part 2 was added in 1979.
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 3 - MOTOR FUELS AGREEMENTS (§§ 39-27-301 — 39-27-310) › Section 39-27-301 - Definitions

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 legal domicile, the jurisdiction from or in which the motor carrier's vehicles are most frequently dispatched, garaged, serviced, maintained, operated, or otherwise controlled.
(3)
"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.
(4)
"Licensee" means a motor carrier who has been issued a fuel tax license under a motor fuel tax and fee agreement.
(5)
"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.
(6)
"Motor fuel" means all fuel subject to fees and subject to tax under this article 27.
(7)
(Deleted by amendment, L. 98, p. 1093, § 1, effective June 1, 1998.)
Amended by 2021 Ch. 250, § 16, eff. 6/17/2021.
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. 1403, p. 1403, § 16, effective June 17.
For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
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 3 - MOTOR FUELS AGREEMENTS (§§ 39-27-301 — 39-27-310) › Section 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.
Amended by 2021 Ch. 250,§17, eff. 6/17/2021.
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.
For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
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 3 - MOTOR FUELS AGREEMENTS (§§ 39-27-301 — 39-27-310) › Section 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.
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.
Part 2 of this article, referenced in this section, was repealed, effective October 1, 2000, but has been left in for historical purposes.
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 3 - MOTOR FUELS AGREEMENTS (§§ 39-27-301 — 39-27-310) › Section 39-27-304 - Provisions of agreements

(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 collection from motor carriers on behalf of the jurisdictions that are parties to the agreement;
(c)
Establishing procedures for the granting of credits or refunds on the purchase of excess tax-paid and fee-paid fuel;
(d)
Defining conditions and criteria relative to bonding requirements, including criteria for exemption from bonding;
(e)
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;
(f)
Penalties and interest for filing of tax and fee reports after the due dates prescribed by the agreement;
(g)
Establishing procedures for the forwarding of fuel taxes, fees, penalties, and interest collected on behalf of another jurisdiction to such jurisdiction;
(h)
Record-keeping requirements for licensees; and
(i)
Any additional provisions which facilitate the administration of the agreement.
Amended by 2021 Ch. 250,§18, eff. 6/17/2021.
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. 1403, p. 1403, § 18, effective June 17.
For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
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 3 - MOTOR FUELS AGREEMENTS (§§ 39-27-301 — 39-27-310) › Section 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.
Amended by 2021 Ch. 250,§19, eff. 6/17/2021.
L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 2021: Entire section amended, (SB 21-260), ch. 1404, p. 1404, § 19, effective June 17.
For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
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 3 - MOTOR FUELS AGREEMENTS (§§ 39-27-301 — 39-27-310) › Section 39-27-306 - Tax and fee collection

(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 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.
(2)
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.
Amended by 2021 Ch. 250,§20, eff. 6/17/2021.
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. 1404, p. 1404, § 20, effective June 17.
For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
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 3 - MOTOR FUELS AGREEMENTS (§§ 39-27-301 — 39-27-310) › Section 39-27-307 - Compliance

(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 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.
L. 88: Entire part added, p. 1336, § 1, effective April 14.
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 3 - MOTOR FUELS AGREEMENTS (§§ 39-27-301 — 39-27-310) › Section 39-27-308 - Appeals

The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department.
L. 88: Entire part added, p. 1336, § 1, effective April 14.
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 3 - MOTOR FUELS AGREEMENTS (§§ 39-27-301 — 39-27-310) › Section 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.
L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: Entire section amended, p. 1094, § 5, effective June 1.
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 3 - MOTOR FUELS AGREEMENTS (§§ 39-27-301 — 39-27-310) › Section 39-27-310 - Construction of this part 3 - rules and regulations

(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 department shall adopt such rules and regulations as are necessary to implement this part 3 and any agreement entered into under this part 3.
Amended by 2021 Ch. 250,§21, eff. 6/17/2021.
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. 1404, p. 1404, § 21, effective June 17.
For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28 - Cigarette Tax (§§ 39-28-101 — 39-28-506) › Part 1 - CIGARETTE TAX (§§ 39-28-101 — 39-28-116) › Section 39-28-102.5 - Licensing of wholesale subcontractors - rules - fines

(1)
It is unlawful for any wholesale subcontractor to sell or offer for sale cigarettes to a retailer in this state without first obtaining a license therefor, granted and issued by the department, which license shall be in effect until June 30 following the date of issue, unless sooner revoked. Such licenses shall be granted only to such wholesale subcontractors who own or operate the places from which such sales are to be made, and, in case sales are made from two or more separate places by any such wholesale subcontractor, a separate license for each place of business shall be required. No license shall be issued to a wholesale subcontractor unless the wholesale subcontractor has a current license issued pursuant to section
39-26-103
. Such licenses shall be renewed only upon timely application and payment of the required fee prior to expiration. Such licenses may be transferred in the discretion of and pursuant to rules adopted by the department. The license fee shall be ten dollars per year, and such license fees shall be credited to the wholesale and distributing subcontractor license fund, which is hereby created in the state treasury. All moneys in the fund shall be subject to annual appropriation by the general assembly to the department for costs incurred in administering this section and section
39-28.5-104.5
. Such license fees shall be reduced at the rate of two dollars and fifty cents for each expired quarter of the license year. The department shall, on reasonable notice and after a hearing, suspend or revoke the license of any wholesale subcontractor violating any provision of this article, and no license shall be issued to such wholesale subcontractor within a period of two years thereafter. The department may share information on the names and addresses of persons who purchased cigarettes from a wholesale subcontractor for resale with the department of public health and environment and county and district public health agencies. The department shall refuse to issue a new or renewal wholesale subcontractor license and shall revoke a wholesale subcontractor's license, if the wholesaler owes the state any delinquent taxes administered by the department or interest thereon pursuant to this title that have been determined by law to be due and unpaid, unless the wholesaler has entered into an agreement approved by the department to pay the amount due.
(2)
(Deleted by amendment, L. 2008, p. 183, § 2, effective August 5, 2008.)
L. 2005: Entire section added, p. 719, § 3, effective June 1. L. 2008: Entire section amended, p. 183, § 2, effective August 5. L. 2010: (1) amended, (HB 10 -1422), ch. 419, p. 2122, § 178, effective August 11.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28 - Cigarette Tax (§§ 39-28-101 — 39-28-506) › Part 1 - CIGARETTE TAX (§§ 39-28-101 — 39-28-116) › Section 39-28-103.5 - Tax levied - state constitution

Pursuant to section 21 of article X of the state constitution, there is levied, in addition to the tax levied pursuant to section
39-28-103
, a tax on the sale of cigarettes by wholesalers, at a rate of three and two-tenths cents per cigarette. The tax shall be paid to and collected by the department.
L. 2005: Entire section added, p. 907, § 2, effective June 2; entire section added, p. 922, § 3, effective June 2.
For the legislative declaration contained in the 2005 act enacting this section, see section 1 of chapter 241, Session Laws of Colorado 2005.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28 - Cigarette Tax (§§ 39-28-101 — 39-28-506) › Part 1 - CIGARETTE TAX (§§ 39-28-101 — 39-28-116) › Section 39-28-104.5 - Federal requirements - placement of labels - penalty

(1)
No person shall import into this state any package of cigarettes that violates any federal requirement for the placement of labels, warnings, or other information, including health hazards, required to be placed on the container or individual package.
(2)
No person shall sell or offer to sell a package of cigarettes or affix the stamp or imprint required by section
39-28-104
on a package of cigarettes unless that package of cigarettes complies with all federal tax laws, federal trademark and copyright laws, and federal laws regarding the placement of labels, warnings, or any other information upon a package of cigarettes.
(3)
No person shall sell or offer to sell a package of cigarettes or affix the stamp or imprint required by section
39-28-104
on a package of cigarettes if the package is marked as manufactured for use outside of the United States or if any label or language has been altered from the manufacturer's original packaging and labeling to conceal the fact that the package was manufactured for use outside of the United States.
(4)
(a)
No person shall affix a stamp, label, or decal on a package of cigarettes to conceal the fact that the package was manufactured for use outside of the United States.
(b)
No person shall sell or offer to sell a package of cigarettes on which a stamp, label, or decal was affixed to conceal the fact that the package was manufactured for use outside of the United States.
(5)
The violation of any provision of this section is a class 2 misdemeanor.
(6)
(a)
Any package of cigarettes found for sale at retail or wholesale at any place in this state that is marked for use outside of the United States is declared to be contraband goods and may be seized without a warrant by the department, by its agents or employees, or by any peace officer in this state when directed or requested by the department to do so. Nothing in this section shall be construed to require the department to confiscate packages of cigarettes that are so marked in quantities less than ten cartons when the packages are held for personal consumption and not for resale.
(b)
Any cigarettes seized by virtue of the provisions of this subsection (6) shall be confiscated, and the department shall destroy such confiscated goods.
Amended by 2021 Ch. 462, § 698, eff. 3/1/2022.
L. 99: Entire section added, p. 92, § 1, effective March 24. L. 2021: (5) amended, (SB 21-271), ch. 3297, p. 3297, § 698, effective 3/1/2022.
Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this applies to offenses committed on or after March 1, 2022.
2021 Ch. 462, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28 - Cigarette Tax (§§ 39-28-101 — 39-28-506) › Part 1 - CIGARETTE TAX (§§ 39-28-101 — 39-28-116) › Section 39-28-105 - Use of metering machines

(1)
The department, if it determines that it is practicable to stamp by imprint or impression on packages of cigarettes by means of a metering machine, may authorize any licensed wholesaler to use any metering machine approved by the department in lieu of requiring the wholesaler to affix stamps to such packages. Such metering machines shall be sealed by the department and shall be used in accordance with rules and regulations prescribed by it. Any wholesaler authorized to use a metering machine shall file with the department evidence of a savings account, deposit, or certificate of deposit meeting the requirements of section
11-35-101
, C.R.S., or a bond issued by a surety company authorized to do business in this state in the amount of one thousand dollars, conditioned upon the payment of the tax upon cigarettes so imprinted.
(2)
(a)
The department may cause each metering machine approved by it to be read and inspected at least once each month. The department shall set the machine to the number of units requested by the wholesaler and shall determine as of the time of setting the amount of tax due from the wholesaler using such machine, after allowing the discount provided in section
39-28-104
. The tax for each unit placed on the machine at the time of setting, less any discount that is not otherwise prohibited by paragraph (b) of this subsection (2) to cover the licensed wholesaler's expense in the collection and remittance of such tax, shall be due and payable to the department on or before the tenth day of the month following the month in which the meter is set. If any licensed wholesaler is delinquent in remitting such payment, other than in unusual circumstances shown to the satisfaction of the executive director, the licensed wholesaler shall not be allowed to retain any amounts to cover his or her expense in collecting and remitting said tax, and, in addition, the penalty imposed under section
39-28-108(2)
shall apply.
(b)
The tax imposed pursuant to section
39-28-103.5
and section 21 of article X of the state constitution shall not be subject to the discount provided for in paragraph (a) of this subsection (2).
L. 64: p. 823, § 5. C.R.S. 1963: § 138-8-5. L. 79: (1) amended, p. 428, § 23, effective July 1. L. 83: (2) amended, p. 2106, § 2, effective October 14. L. 86, 2nd Ex. Sess.: (2) amended, p. 74, § 2, effective August 15. L. 87: (2) amended, p. 1468, § 1, effective May 1. L. 88: (2) amended, p. 1338, § 2, effective July 1. L. 2005: (2) amended, p. 908, § 4, effective June 2; (2) amended, p. 923, § 5, effective June 2.
For the legislative declaration contained in the 2005 act amending subsection (2), see section 1 of chapter 241, Session Laws of Colorado 2005.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28 - Cigarette Tax (§§ 39-28-101 — 39-28-506) › Part 1 - CIGARETTE TAX (§§ 39-28-101 — 39-28-116) › Section 39-28-106 - Nonresident wholesalers

(1)
When the department determines that the collection of the tax imposed by the provisions of this article and section 21 of article X of the state constitution would be facilitated thereby, it may authorize any person, firm, limited liability company, partnership, or corporation outside of this state and engaged in the business of selling and shipping into this state cigarettes, upon complying with the requirements of this article, to affix or cause to be affixed the stamps, imprints, or impressions required by this article on behalf of the wholesalers within this state. The department may sell such stamps and approve the use of metering machines to such nonresident wholesalers as provided in this article; except that the nonresident wholesaler shall agree in writing to submit his or her books, accounts, and records to examination during reasonable business hours by any duly authorized agent of the department. Each such nonresident wholesaler shall appoint in writing the secretary of state of the state of Colorado to be his or her agent in this state for service of process, pursuant to part 7 of article
90
of title
7
, C.R.S., with respect to foreign corporations.
(2)
Any nonresident wholesaler complying with the requirements and provisions of this section shall be deemed a licensed wholesaler within the meaning of this article and shall be subject to all provisions of this article applicable to wholesalers.
L. 64: p. 823, § 6. C.R.S. 1963: § 138-8-6. L. 90: (1) amended, p. 459, § 45, effective April 18. L. 93: (1) amended, p. 865, § 44, effective 7/1/1994. L. 2003: (1) amended, p. 2356, § 346, effective 7/1/2004. L. 2005: (1) amended, p. 908, § 5, effective June 2; (1) amended, p. 924, § 6, effective June 2.
For the legislative declaration contained in the 2005 act amending subsection (1), see section 1 of chapter 241, Session Laws of Colorado 2005.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28 - Cigarette Tax (§§ 39-28-101 — 39-28-506) › Part 1 - CIGARETTE TAX (§§ 39-28-101 — 39-28-116) › Section 39-28-108 - Penalty

(1)
Any person, firm, limited liability company, partnership, or corporation or agent thereof who at retail sells or offers for sale, displays for sale, or possesses with intent to sell any cigarettes, the package of which does not bear the stamp, or an imprint or impression by a suitable metering machine approved by the department, evidencing the payment of the taxes imposed by this article and section 21 of article X of the state constitution, shall be punished as provided in section
39-21-118
.
(2)
(a)
If a person neglects or refuses to make a return as required by this article, the executive director of the department shall impose a penalty of one hundred dollars.
(b)
If a person fails to pay the tax in the time allowed for the discount in section
39-28-104 (1)
or
39-28-103.3
, a penalty equal to ten percent thereof plus one-half of one percent per month from the date when due, not to exceed eighteen percent in the aggregate, together with interest on such delinquent taxes at the rate computed under section
39-21-110.5
, shall apply.
(c)
In computing and assessing the penalty, penalty interest, and interest pursuant to paragraph (b) of this subsection (2), the executive director of the department may make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent.
Amended by 2020 Ch. 248, § 7, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.
L. 64: p. 824, § 8. C.R.S. 1963: § 138-8-8. L. 81: (2) amended, p. 1868, § 15, effective June 8. L. 85: Entire section amended, p. 1262, § 24, effective 1/1/1986. L. 86: (2) amended, p. 1223, § 37, effective May 30. L. 87: (2) R&RE, p. 1466, § 2, effective April 16. L. 90: (1) amended, p. 459, § 47, effective April 18. L. 2005: (1) amended, p. 909, § 7, effective June 2; (1) amended, p. 925, § 8, effective June 2. L. 2020: (2)(b) amended, (HB 20-1427), ch. 1191, p. 1191, § 7, effective 1/1/2021.
Section 27(2) of chapter 248 (HB 20-1427), Session Laws of Colorado 2020, provides that changes to this section take effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-28-401. The ballot issue, referred to the voters as proposition EE, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:
FOR: 2,134,608
AGAINST: 1,025,182
For the legislative declaration contained in the 2005 act amending subsection (1), see section 1 of chapter 241, Session Laws of Colorado 2005.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28 - Cigarette Tax (§§ 39-28-101 — 39-28-506) › Part 1 - CIGARETTE TAX (§§ 39-28-101 — 39-28-116) › Section 39-28-109 - Records - examination - returns

Each wholesaler shall keep and preserve complete and accurate records of all cigarettes purchased and sold by him in accordance with the provisions of section
39-21-113
. Any nonresident wholesaler, authorized pursuant to section
39-28-106
, shall make available to the department, in the city and county of Denver, said records or, in the alternative, shall bear the cost of examination by an agent authorized by the executive director of the department of revenue at the place where such books, accounts, and records are kept. Such cost shall consist of a charge of twenty-five dollars per diem for the period required to make such examination, with a minimum charge of seventy-five dollars. The department may investigate and examine the stock of cigarettes upon any premises where the same are possessed, stored, or sold for the purpose of determining whether the provisions of this article have been complied with. The records which the wholesaler keeps shall be of such kind and in such form as the department prescribes. Each wholesaler shall make a return to the department each month containing, among other things, the total number of packages of cigarettes sold by him during the preceding month and the tax due thereon, which return shall be upon forms prescribed and furnished by the department and shall be filed by the tenth day of the month following the month reported.
L. 64: p. 824, § 9. C.R.S. 1963: § 138-8-9. L. 88: Entire section amended, p. 1339, § 3, effective July 1.