Gasoline and Special Fuel Tax

C.R.S. tit. 39, art. 27
in effect

C.R.S. § 39-27-101 Construction - definitions

39-27-101. Construction - definitions. As used in this part 1, unless the context otherwise requires: (1) "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. (2) "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. (3) "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. (4) "Blender" means a person who produces blended gasoline or blended special fuel outside of the bulk transfer and terminal system. (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 or special fuel 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: (a) Is a tank intended primarily for the carriage of liquids, gases, solids, or semi-solids and includes appurtenances, reinforcements, fittings, and closures; (b) 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; (c) Is not fabricated under a specification for cylinders, intermediate bulk containers, multiunit tank car tanks, portable tanks, or tank cars; and (d) 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. (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. (6) "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. d 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. (7) (a) "Distributor" means: (I) 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; (II) 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; (III) Any person who refines, manufactures, produces, compounds, blends, or imports special fuel or gasoline; (IV) 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: (A) The public utility is not a distributor with respect to the sale of the natural gas; and (B) The commercial fleet operator has not contracted with another person to be a distributor under subparagraph (V) of this paragraph (a); (V) Any person who contracts with a private commercial fleet operator to be a distributor on behalf of the operator; or (VI) 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. (b) "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. (c) 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. (d) 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. (8) "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. (9) "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. (10) "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. (11) "Gallons" means gallons as measured on a gross gallons basis, as defined in section 8-20-201 (3), C.R.S.; except that: s 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. (11) "Gallons" means gallons as measured on a gross gallons basis, as defined in section 8-20-201 (3), C.R.S.; except that: (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; (II) 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: (A) 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; (B) 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 (C) 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 (b) 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. (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 that "gasoline" does include products, including kerosene, specially prepared for, sold for, and used in aircraft. 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. (13) "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. (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. (15) "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. (16) "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. (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. (18) "Motor vehicle" means any self-propelled vehicle required to be licensed or subject to licensing for operation upon the highways of this state. (19) "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) A turbojet-powered airplane; (b) An airplane having a passenger-seat configuration of more than nine passenger seats, excluding each crewmember seat; or ns 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) A turbojet-powered airplane; (b) An airplane having a passenger-seat configuration of more than nine passenger seats, excluding each crewmember seat; or (c) An airplane having a payload capacity of more than seven thousand five hundred pounds. (20) "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: (a) 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 (b) A rotorcraft. (21) "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. (22) (a) "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. (b) Whenever used in any clause in this part 1 prescribing or imposing a fine, imprisonment, or both, "person": (I) As applied to a firm, association, limited liability company, partnership, joint venture, joint stock company, receiver, or syndicate, means the partners or members thereof; (II) As applied to a corporation, means the officers or resident managing agent thereof; and (III) As applied to an estate, trust, or business trust, means the administrator or trustee thereof. (23) "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. (24) "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. (25) "Refiner" means a person who processes crude oil or who produces, refines, prepares, distills, or manufactures gasoline or special fuel in this state. (26) "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. (27) "Retailer" means every person selling gasoline in this state at the retail level of trade. (28) "Sell" means to transfer title or possession, exchange, or barter in any manner or by any means whatsoever. (29) "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. of trade. (28) "Sell" means to transfer title or possession, exchange, or barter in any manner or by any means whatsoever. (29) "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. (30) "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. (31) "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. (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. (33) "Terminal operator" means the person who by ownership or contractual agreement controls the operation of a terminal. (34) "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. (35) "User" means any person who uses special fuel. (36) "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.

C.R.S. § 39-27-102 Tax imposed on gasoline and special fuel - deposits - penalties

39-27-102. Tax imposed on gasoline and special fuel - deposits - penalties. (1) (a) (I) (A) An excise tax is imposed upon and is required to be paid by a distributor on all gasoline or special fuel acquired in, sold in, imported into, removed from any terminal in, or used in this state for any purpose whatsoever, but only one tax is required to be paid upon the same gasoline or special fuel in this state. For purposes of this subsection (1)(a)(I)(A), "special fuel" does not include liquefied petroleum gas. (B) An excise tax is imposed upon and is required to be paid by a distributor on liquefied petroleum gas when it is placed in a fuel tank, unless the use of the special fuel is exempt. If the liquefied petroleum gas is placed in the fuel tank by a distributor, the distributor shall pay the tax to the department of revenue in accordance with this section. (C) If a distributor uses liquefied petroleum gas from a cargo tank to propel a cargo tank motor vehicle on the highways in this state, an excise tax is imposed upon and is required to be paid by a distributor on the liquefied petroleum gas that is used as special fuel. The liquefied petroleum gas that is carried in the cargo tank but not used as special fuel is not subject to the excise tax. The tax imposed is computed upon an estimate of the total amount of liquefied petroleum gas, measured in gallons, used to propel the cargo tank motor vehicle based on the number of miles that the vehicle traveled. A distributor shall report to the department of revenue the number of miles that the vehicle traveled based on odometer readings. The department shall establish the form to be used to report this information. (D) The tax imposed by this subsection (1)(a)(I) shall not apply to any acquisition, sale, import, or removal of gasoline or special fuel by bulk transfer to, from, or within a terminal or refinery in this state if the person acquiring, importing, or removing the gasoline or special fuel and the terminal operator or refinery are licensees. For purposes of this subsection (1)(a)(I)(D), a refinery is a licensee if the refiner is licensed to act as a terminal operator or a supplier in this state. (II) (A) Except as provided in subsection (1)(a)(IV) of this section, the excise tax imposed on gasoline is twenty-two cents per gallon or fraction thereof. (B) The excise tax imposed on special fuel by subsection (1)(a)(I) of this section is twenty and one-half cents per gallon or a fraction thereof. This subsection (1)(a)(II)(B) does not apply to any special fuel specified in subsections (1)(a)(VI), (1)(a)(VII), and (1)(a)(VIII) of this section. (III) (Deleted by amendment, L. 2005, p. 863, § 1, effective July 1, 2005.) (IV) (A) The excise tax imposed by subsection (1)(a)(I) of this section is six cents per gallon or fraction thereof on gasoline used as fuel for the propulsion of nonturbo-propeller or nonjet engine aircraft and is four cents per gallon or fraction thereof on gasoline used as fuel for the propulsion of turbo-propeller or jet engine aircraft. (B) (Deleted by amendment, L. 2021.) (C) Based upon reports submitted pursuant to this article 27, the department of revenue shall compile a monthly report showing the amount of excise taxes collected on gasoline pursuant to this subsection (1)(a)(IV). The department shall transmit the monthly report to the division of aeronautics created in section 43-10-103 for use by the division in distributing money in the aviation fund in accordance with section 43-10-110. (V) Repealed. (VI) The excise tax imposed on compressed natural gas by subparagraph (I) of this paragraph (a) is: (A) Three cents per gallon or a fraction thereof for the 2014 calendar year; (B) Six cents per gallon or a fraction thereof for the 2015 calendar year; (C) Nine cents per gallon or a fraction thereof for the 2016 calendar year; (D) Twelve cents per gallon or a fraction thereof for the 2017 calendar year; excise tax imposed on compressed natural gas by subparagraph (I) of this paragraph (a) is: (A) Three cents per gallon or a fraction thereof for the 2014 calendar year; (B) Six cents per gallon or a fraction thereof for the 2015 calendar year; (C) Nine cents per gallon or a fraction thereof for the 2016 calendar year; (D) Twelve cents per gallon or a fraction thereof for the 2017 calendar year; (E) Fifteen cents per gallon or a fraction thereof for the 2018 calendar year; and (F) Eighteen and three-tenths cents per gallon or a fraction thereof for calendar years beginning on and after January 1, 2019. (VII) The excise tax imposed on liquefied natural gas by subparagraph (I) of this paragraph (a) is: (A) Three cents per gallon or a fraction thereof for the 2014 calendar year; (B) Five cents per gallon or a fraction thereof for the 2015 calendar year; (C) Seven cents per gallon or a fraction thereof for the 2016 calendar year; (D) Eight cents per gallon or a fraction thereof for the 2017 calendar year; (E) Ten cents per gallon or a fraction thereof for the 2018 calendar year; and (F) Twelve cents per gallon or a fraction thereof for calendar years beginning on and after January 1, 2019. (VIII) The excise tax imposed on liquefied petroleum gas by subparagraph (I) of this paragraph (a) is: (A) Three cents per gallon or a fraction thereof for the 2014 calendar year; (B) Five cents per gallon or a fraction thereof for the 2015 calendar year; (C) Seven cents per gallon or a fraction thereof for the 2016 calendar year; (D) Nine cents per gallon or a fraction thereof for the 2017 calendar year; (E) Eleven cents per gallon or a fraction thereof for the 2018 calendar year; and (F) Thirteen and one-half cents per gallon or a fraction thereof for calendar years beginning on and after January 1, 2019. (b) (I) In the case of gasoline or special fuel removed from a terminal, the tax is imposed upon the person first receiving the gasoline or special fuel at the terminal even if such person is also the supplier. In the case of gasoline or special fuel removed from a terminal by a common carrier, the consignor who owns the gasoline or special fuel removed by the common carrier is deemed to be the remover and first recipient thereof. The amount of gasoline or special fuel removed is deemed to be the amount shipped from the terminal, measured in gallons, as shown by the terminal manifest; except that an allowance of two percent of the total amount of gasoline or special fuel acquired during any calendar month, as shown by terminal manifests, is deducted by the licensed distributor to cover losses in transit and in unloading the gasoline or special fuel but there is no allowance for liquefied petroleum gas or removal by bulk transfer. The two percent allowance provided under this subsection (1)(b)(I) is allowed whether the terminal is within or without this state. (II) (Deleted by amendment, L. 2021.) (III) In the case of gasoline or special fuel imported into this state, except as provided in subsection (1)(a)(I)(D) of this section, the tax is imposed upon the importer at the time the gasoline or special fuel is first brought into this state from another state for sale, use, or storage and is measured by the number of gallons of gasoline or special fuel imported. (IV) In the case of liquefied petroleum gas or natural gas sold by a vendor or by a distributor described in section 39-27-101 (7)(a)(V), or used by a private commercial fleet operator, the tax is imposed upon the vendor, distributor, or private commercial fleet operator at the time of such sale or use and is measured by the number of gallons placed into a fuel tank or receptacle from which a fuel tank is supplied. f liquefied petroleum gas or natural gas sold by a vendor or by a distributor described in section 39-27-101 (7)(a)(V), or used by a private commercial fleet operator, the tax is imposed upon the vendor, distributor, or private commercial fleet operator at the time of such sale or use and is measured by the number of gallons placed into a fuel tank or receptacle from which a fuel tank is supplied. (V) In the case of blended gasoline or blended special fuel sold by a blender thereof, the tax is imposed upon the blender at the time of sale. If the blender establishes that a tax was imposed and paid under this section, by the blender or by a licensed distributor from whom the blender acquired the gasoline or special fuel, the amount of tax so paid is allowed as a credit against the tax imposed by reason of this subsection (1)(b)(V). (VI) In the case of a user, the tax imposed by this section is 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. (VII) In any other case, the tax imposed by this section is imposed upon the acquisition by each distributor and computed upon the total amount of gasoline or special fuel, measured in gallons, acquired by each distributor in this state and is required to be paid in the manner provided in this part 1. If the distributor establishes that a tax was imposed by this section upon the gasoline or special fuel acquired and paid by a licensed distributor, the amount of tax so paid is allowed as a credit against the tax imposed by reason of this subsection (1)(b)(VII). (1.5) (Deleted by amendment, L. 2000, p. 1916, § 2, effective October 1, 2000.) (2) (a) Except as set forth in section 39-27-102.5 (9), every person who uses any gasoline or special fuel for propelling a motor vehicle on the public highways of this state, upon which gasoline or special fuel a licensed distributor has not paid or is not liable to pay the tax imposed in this section, is deemed to be a distributor and is liable for and shall pay an excise tax at a rate established by subsection (1)(a) of this section on all such gasoline or special fuel so used in this state. Such person shall pay such tax to the department of revenue in the same manner as a distributor under section 39-26-105, on or before the twenty-sixth day of the calendar month following the month in which such gasoline or special fuel was used and shall, at the time of payment, render to the department, on forms provided by it, an itemized statement, signed under the penalties of perjury in the second degree, as defined in section 18-8-503, of all such gasoline or special fuel so used or imported during such preceding calendar month. When such gasoline or special fuel is delivered from a terminal in a carload lot, the quantity thereof and the amount of tax thereon is computed in the same manner as in the case of a distributor. mized statement, signed under the penalties of perjury in the second degree, as defined in section 18-8-503, of all such gasoline or special fuel so used or imported during such preceding calendar month. When such gasoline or special fuel is delivered from a terminal in a carload lot, the quantity thereof and the amount of tax thereon is computed in the same manner as in the case of a distributor. (b) A person operating a passenger car into this state may bring into the state, for the operation of such passenger car, not more than the capacity for gasoline or special fuel in the ordinary fuel tank attached to such passenger car without being liable for payment of the tax on such gasoline or special fuel. Any person operating a motor truck or motor bus into this state, except those persons operating a qualified motor vehicle pursuant to motor fuel tax cooperative agreement entered into under part 3 of this article, may bring into this state, for the operation of such motor truck or motor bus, not more than the capacity for gasoline or special fuel in the ordinary fuel tank attached to such motor truck or motor bus without being liable for payment of the tax on such gasoline or special fuel. Any person operating an aircraft into this state, other than an aircraft operated by scheduled air carriers or commuter airline operators, may bring into this state, for the operation of such aircraft, not more than the capacity for gasoline or special fuel in the ordinary fuel tank attached to such aircraft without being liable for payment of the tax on such gasoline or special fuel. In the event of a disagreement between the operator, driver, or owner of any vehicle, truck, or bus and any officer or inspector of this state regarding the capacity of the ordinary fuel tank of any vehicle traveling upon the highways, the operator, driver, or owner shall be required, at his or her own expense, to prove to the satisfaction of the officer or inspector the capacity of the ordinary fuel tank attached to such vehicle, and, in the event it exceeds that exempted by law, he or she shall be required to pay the tax on any additional gallonage then and there, securing a receipt from the officer or inspector with whom such disagreement occurred. (c) and (d) Repealed. (2.5) to (9) Repealed. (10) Nothing in this section 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. (11) The tax imposed by this section is a debt owed to this state. Every person subject to it shall pay the tax imposed by this section in the manner prescribed by this part 1 irrespective of when payment is received by such person for the amount of any invoice for the sale of gasoline or special fuel including the tax thereon. (12) On and after January 1, 2022, no supplier, distributor, importer, or terminal operator may sell gasoline or special fuel on a tax-deferred or tax-exempt basis, except as provided in section 39-27-102.5.

C.R.S. § 39-27-102.5 Exemptions on tax imposed - ex-tax purchases - definition - repeal

39-27-102.5. Exemptions on tax imposed - ex-tax purchases - definition - repeal. (1) (Deleted by amendment, L. 2005, p. 866, § 2, effective July 1, 2005.) (1.5) Except as otherwise provided in this section, diesel engine fuel and kerosene is presumed to be for use for a taxable purpose unless indelible dye meeting federal regulations is added to the diesel engine fuel or kerosene before or upon removal from a terminal. Such dyed special fuel is exempt from the excise tax imposed pursuant to this part 1. The tax-exempt special fuel shall not be used for taxable purposes; except that dyed special fuel may be used for a taxable purpose to the extent that such use is allowed under federal law or regulations with such fuel being subject to the excise tax imposed pursuant to this part 1. For purposes of this subsection (1.5), "taxable purpose" means any use on which an excise tax on special fuel is imposed pursuant to this part 1. The terminal operator shall ensure that tax-exempt special fuel is dyed before it leaves the terminal. Every seller thereafter shall give notice to any purchaser in accordance with federal regulations that the dyed special fuel may not be used for a taxable purpose. (2) (a) Dyed diesel fuel purchased to propel farm vehicles, when the same are being used on farms and ranches, farm tractors, and implements of husbandry only incidentally operated or moved on a highway, when operated off the public highways, and vehicles or construction equipment operated within the confines of highway construction projects when the same are actually being used in the construction of such highways is exempt from the excise tax imposed pursuant to this part 1. In accordance with section 39-27-104 (1)(d.5), dyed diesel fuel may be blended by a licensed distributor with biodiesel fuel after withdrawal at a terminal up to the maximum federally allowable blend. Such blended special fuel is exempt from the excise tax imposed pursuant to this part 1, so long as it is purchased for the purposes set forth in this subsection (2)(a). A person who purchases undyed special fuel for the purposes set forth in this subsection (2)(a) may, in accordance with section 39-27-103, apply to the department of revenue for a refund of the excise tax paid thereon. (b) (I) (Deleted by amendment, L. 2005, p. 866, § 2, effective July 1, 2005.) (II) Gasoline and special fuel purchased by the United States or any of its agencies, the state of Colorado or any of its agencies, any town, city, county, city and county, school district of this state, or any other political subdivision of this state is exempt from the excise tax imposed pursuant to this part 1, regardless of whether the special fuel is dyed pursuant to subsection (1.5) of this section, if the gasoline or special fuel is used exclusively by the governmental entity in performing its governmental functions and activities. This exemption only applies if the gasoline or special fuel purchased by the governmental entity is used in machines owned or operated by the governmental entity. Exemptions for persons conducting business for the governmental entities on a contract basis using an aircraft must be based solely on the applicable operating certificate of the aircraft operator pursuant to subsection (2.5) of this section. (III) (A) Any governmental entity referred to in subsection (2)(b)(II) of this section may obtain an exemption certificate from the executive director of the department of revenue pursuant to subsection (3) of this section. (B) A distributor may sell ex-tax gasoline or special fuel to a governmental entity with a valid exemption certificate, regardless of whether the special fuel is dyed pursuant to subsection (1.5) of this section. erred to in subsection (2)(b)(II) of this section may obtain an exemption certificate from the executive director of the department of revenue pursuant to subsection (3) of this section. (B) A distributor may sell ex-tax gasoline or special fuel to a governmental entity with a valid exemption certificate, regardless of whether the special fuel is dyed pursuant to subsection (1.5) of this section. (C) A governmental entity with a valid exemption certificate may sell to or purchase gasoline or special fuel from another governmental entity that also has a valid tax exemption certificate. The gasoline or special fuel must be used exclusively by the purchasing governmental entity in performing its governmental functions and activities in machines owned or operated by the governmental entity. A governmental entity is required to keep a copy of the fuel tax exemption certificate on file for any entity to which it resells or distributes fuel. A governmental entity that sells gasoline or special fuel pursuant to this subsection (2)(b)(III)(C) is not required to be a licensee pursuant to section 39-27-104. Sales authorized pursuant to this subsection (2)(b)(III)(C) are intended to facilitate intergovernmental efficiencies with respect to sales for individual vehicles or equipment. This subsection (2)(b)(III)(C) does not apply to intergovernmental sales in excess of five hundred gallons in a single transaction unless required for unusual, unforeseen, or emergency circumstances. (D) In the case of gasoline or special fuel acquired by a governmental entity upon which the tax imposed by this part 1 was paid, the governmental entity may apply to the department of revenue for a refund of the excise tax paid thereon in accordance with section 39-27-103. (c) Any person operating a vehicle other than a qualified motor vehicle pursuant to the motor fuel tax cooperative agreement entered into under part 3 of this article may bring into this state for the operation of such vehicle only the amount of special fuel that is in the ordinary fuel tank attached to such vehicle without being liable for the payment of the tax under this part 1. (2.5) (a) (I) 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 are exempt from the tax imposed pursuant to this part 1. (II) Prior to January 1, 2025, gasoline used by domestic or foreign part 121 air carriers or part 135 commuter air carriers authorized to provide passenger and cargo air transportation services pursuant to the regulations of the office of the secretary of transportation and federal aviation administration of the United States department of transportation is exempt from the tax imposed pursuant to this part 1. For those air carriers that are certificated by the United States department of transportation for both part 121 air carrier operations and part 135 on-demand operations, the provisions of this subsection (2.5)(a)(II) shall not apply to the air carrier's part 135 on-demand operations. (III) Prior to January 1, 2025, gasoline used by direct air carriers providing air transportation to authorized public charter operators pursuant to 14 CFR 380 is exempt from the tax imposed pursuant to this part 1. (IV) Subsections (2.5)(a)(II) and (2.5)(a)(III) of this section and this subsection (2.5)(a)(IV) are repealed, effective December 31, 2028. (b) A distributor or terminal operator may sell ex-tax gasoline or special fuel to an air carrier described in this subsection (2.5). In the case of gasoline or special fuel acquired by an air carrier described in this subsection (2.5) upon which the tax imposed by this part 1 was paid, the air carrier may apply to the department of revenue for a refund of the excise tax paid thereon in accordance with section 39-27-103. minal operator may sell ex-tax gasoline or special fuel to an air carrier described in this subsection (2.5). In the case of gasoline or special fuel acquired by an air carrier described in this subsection (2.5) upon which the tax imposed by this part 1 was paid, the air carrier may apply to the department of revenue for a refund of the excise tax paid thereon in accordance with section 39-27-103. (c) Nothing in this subsection (2.5) exempts sales of aviation fuel from the sales tax imposed under article 26 of this title 39. (3) (a) (Deleted by amendment, L. 2021.) (b) (I) The executive director of the department of revenue shall issue an exemption certificate to a user of gasoline or special fuel to purchase ex-tax gasoline or special fuel if the user is exempt under subsection (2) or (2.5) of this section. (II) A distributor may sell ex-tax gasoline or special fuel pursuant to subsections (2) and (2.5) of this section. The distributor may claim a credit against the tax accrued and payable for taxes due on ex-tax gasoline or special fuel or for taxes paid on ex-tax gasoline or special fuel by such distributor in a prior taxable period. If the distributor establishes that a tax was imposed and paid under this article 27 by a licensed distributor, special fuel is allowed as a credit on the distributor's next return. To the extent the credit exceeds the tax due, the executive director of the department of revenue shall issue a refund of such excess. The manifest, bill of lading, invoice, or other similar document issued by the supplier, importer, or distributor must state that the gasoline or special fuel is sold on an ex-tax basis. (c) With each sale of gasoline or special fuel made without payment of the tax pursuant to this subsection (3), the distributor shall secure evidence that the user is exempt from tax under this section. (d) A distributor has the burden of proving that gasoline or special fuel is exempt from tax pursuant to this section. The department of revenue may prescribe reasonable requirements of proof for the exemption. (4) (Deleted by amendment, L. 2000, p. 1932, § 15, effective October 1, 2000.) (5) to (8) Repealed. (9) Compressed natural gas used to propel a motor vehicle on the highways of this state that is supplied to the user at a residential home is exempt from the special fuel tax imposed by this article. (10) Gasoline or special fuel removed from a terminal by a licensed exporter exclusively for delivery to another state is exempt from the tax imposed by this part 1.

C.R.S. § 39-27-103 Refunds - penalties - checkoff - limits on collections

39-27-103. Refunds - penalties - checkoff - limits on collections. (1) A credit against the tax accrued or payable or a refund of tax paid is allowed for the tax imposed by this part 1 on gasoline or special fuel that is lost or destroyed by fire, lightning, flood, windstorm, explosion, accident, or other cause beyond the control of the distributor or transporter of such gasoline or special fuel. This credit or refund is allowed only on gasoline or special fuel in quantities of one hundred gallons or more lost or destroyed at any one time. Any loss of gasoline or special fuel while in transit or while being loaded or unloaded is subject to credit or refund under this section. After any such loss or destruction, the distributor or transporter must notify the executive director of the department of revenue within thirty days of such loss or destruction and, within the same deadline, must file with the executive director proof sufficient to establish the loss or destruction as the executive director may require. A refund of previously paid tax is allowed to the distributor or transporter in control of the gasoline or special fuel at the time it is lost or destroyed regardless of whether such person paid the tax imposed by this part 1 on the gasoline or special fuel lost or destroyed. (1.5) A refund is allowed for the tax paid on gasoline or special fuel pursuant to this part 1 that was erroneously paid due to mistake of fact, law, or computation. The person who has paid any such tax may, within three years from the date of payment thereof, file with the department of revenue an application for refund of such tax so erroneously paid. The application must be on such forms as prescribed by the department of revenue. This subsection (1.5) does not apply to any refund claimable pursuant to subsection (1), (2), (2.5), or (3) of this section. (2) Unless purchased ex-tax pursuant to section 39-27-102.5 (2)(b), a refund is made or credit allowed for the tax paid on all gasoline or special fuel that is purchased by the United States or any of its agencies, the state of Colorado or any of its agencies, any town, city, county, or any other political subdivision of the state. Except as provided in section 39-27-102.5 (2)(b)(III)(C), the gasoline or special fuel with respect to which a refund is claimed under this subsection (2) must be used exclusively by the governmental entity in performing its governmental functions and activities in any machines owned or operated by the governmental entity. Any other use or any resale for any other use is a violation of subsection (3)(c) of this section. (2.5) Unless purchased ex-tax pursuant to section 39-27-102.5 (2.5), a refund is made pursuant to subsection (3) of this section for the tax paid on the following purchases of gasoline or special fuel: (a) 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; (b) Gasoline used by domestic or foreign part 121 air carriers or part 135 commuter air carriers authorized to provide passenger and cargo air transportation services pursuant to the regulations of the office of the secretary of transportation and federal aviation administration of the United States department of transportation. For those air carriers that are certificated by the United States department of transportation for both part 121 air carrier operations and part 135 on-demand operations, this subsection (2.5)(b) shall not apply to the air carrier's part 135 on-demand operations; and (c) Gasoline used by direct air carriers providing air transportation to authorized public charter operators pursuant to 14 CFR 380. (2.7) A refund is made pursuant to subsection (3) of this section to any person who purchases gasoline or special fuel upon which the tax imposed by this part 1 has been paid if the gasoline or special fuel is used for the purpose of: 135 on-demand operations; and (c) Gasoline used by direct air carriers providing air transportation to authorized public charter operators pursuant to 14 CFR 380. (2.7) A refund is made pursuant to subsection (3) of this section to any person who purchases gasoline or special fuel upon which the tax imposed by this part 1 has been paid if the gasoline or special fuel is used for the purpose of: (a) Operating a stationary gas engine; (b) Operating a motor vehicle on or over fixed rails; (c) Operating a tractor, truck, or other farm implement or machine for agricultural purposes on a farm or ranch; (d) Operating a state-licensed agricultural applicator aircraft from a private landing facility used solely and exclusively for agricultural applications, to the extent of fifty percent of taxes payable pursuant to section 39-27-102 (1)(a)(IV); (e) Operating a motor boat; (f) Cleaning or dyeing; (g) Any commercial use other than the operation of a motor vehicle upon the highways of this state and the operation of any aircraft other than the operation of aircraft specified in subsection (2.5) or (2.7)(d) of this section; or (h) Any other use that entitles a person to a refund under this part 1 or federal law. (3) (a) (I) Any person who purchases gasoline or special fuel is entitled to a refund by the controller, upon voucher certified by the department of revenue of the amount of such tax paid upon complying with the applicable conditions and provisions of this section. (II) Notwithstanding any other provision of this section, no person shall be entitled to a refund on purchases of gasoline or special fuel in quantities of less than twenty gallons. (III) The executive director of the department of revenue shall calculate the amount of the refund allowed by subparagraph (I) of this paragraph (a) for gasoline or special fuel use in accordance with the industry-specific percentages of such fuel use exempted by said subparagraph (I) that can be justified by studies done by industries that use the fuel for such exempt purposes, studies done by other states for refunds of tax imposed on the fuel used for such exempt purposes, or studies done by the department about the historical fuel usage for such exempt purposes. The executive director shall set such percentages by rule promulgated in accordance with article 4 of title 24, C.R.S. (a.1) Repealed. (a.3) (I) Any person who purchases or uses gasoline for the propulsion of an aircraft shall be entitled to a refund by the controller if: (A) The use of such gasoline in such aircraft is subject to the excise tax levied pursuant to section 39-27-102 (1)(a)(IV)(A); and (B) The excise tax actually paid was the excise tax levied pursuant to any provision of section 39-27-102 (1)(a), excluding section 39-27-102 (1)(a)(IV)(A). (II) The amount of such refund shall be the difference between the amount actually paid and the amount that should have been paid pursuant to section 39-27-102 (1)(a)(IV) as certified by the department of revenue. 9-27-102 (1)(a)(IV)(A); and (B) The excise tax actually paid was the excise tax levied pursuant to any provision of section 39-27-102 (1)(a), excluding section 39-27-102 (1)(a)(IV)(A). (II) The amount of such refund shall be the difference between the amount actually paid and the amount that should have been paid pursuant to section 39-27-102 (1)(a)(IV) as certified by the department of revenue. (b) All applicants claiming a refund under the provisions of this section shall obtain a refund permit from the department of revenue by application therefor on such forms as it prescribes. Such permits shall be obtained before or at the time the first application for refund is made. The application shall be made under oath and shall contain, among other things, the name, address, and occupation of the applicant, and the nature of the business, and a sufficient description of the machines and equipment in which the gasoline or special fuel is to be used for which a refund may be claimed. Upon approval of the application, the department of revenue shall issue to the applicant a refund permit number, and refund claim forms with the approved exemption percentage to calculate the amount of the refund allowed. The department shall make additional copies of the application for refund forms available to dealers. It is the duty of the department of revenue to keep a record for twenty-four months of all permits issued and cumulative records of the amount of refund claimed and paid thereon. (c) Refund permits shall be canceled by the department of revenue if no claim is filed by the permit holder for a period of twenty-four months. If any person makes any false statement in an application for a permit or upon any claim for refund or submits with any claim for refund an invoice that does not represent a bona fide purchase of gasoline or special fuel at the time and place and in the quantity indicated on the invoice, or if any dealer or other person prepares an invoice that does not represent a bona fide sale of gasoline or special fuel at the time and place and in the quantity indicated in the invoice, or if any person uses gasoline or special fuel on which refunds are claimed in any motor vehicle on the public highways of this state, except as provided in subsection (2) of this section, said person or dealer commits a class 2 misdemeanor. In addition, the executive director shall forthwith cancel the permit of such person, and such person shall not be issued a new permit within one year after such cancellation. (d) Application for a refund under this section must be made within twelve months after the date of purchase of the gasoline or special fuel but not more than once each calendar quarter. Such application must be made on forms prescribed and furnished by the executive director of the department of revenue, which contain any information as the executive director may deem necessary. At the time of making each sale and delivery of gasoline or special fuel upon which a refund of tax may be claimed, the dealer shall prepare an invoice, in duplicate, in a form approved by the executive director and containing such information as the executive director may deem necessary and carrying a serial number that shall not be repeated through any one calendar year. No additional invoices covering the same sale and delivery of gasoline or special fuel shall be issued by the dealer. The original copy of such invoice shall be delivered to the purchaser of the gasoline or special fuel, and, upon payment in full of such invoice, the dealer shall enter thereon the dealer's full name and a notation showing payment thereof. With respect to invoices covering the sale and delivery of gasoline or special fuel to the state or those political subdivisions of the state specified in subsection (2) of this section, it is not necessary for the dealer to enter the dealer's name and the notation showing payment thereof of such invoice, the dealer shall enter thereon the dealer's full name and a notation showing payment thereof. With respect to invoices covering the sale and delivery of gasoline or special fuel to the state or those political subdivisions of the state specified in subsection (2) of this section, it is not necessary for the dealer to enter the dealer's name and the notation showing payment thereof. Upon proper application, refund is made directly to such political subdivisions upon presentation of the completed refund claim form. Original invoices together with a certification of the date and number of the warrant by which such invoices were paid must be retained by such political subdivisions for a period of twenty-four months. The duplicate copy of the invoice must be retained by the dealer for a period of twenty-four months at the place of business where issued, and such duplicate invoices and other records of the dealer shall be available for examination by the executive director or the executive director's representatives. The executive director shall make demand for repayment of any refund of tax that has been illegally or erroneously made to any person, and the executive director is authorized to request the attorney general or any district attorney of the state to institute a suit for collection of any money illegally or erroneously refunded to any person. (e) Except as provided in subsection (2.5) of this section, no refund shall be claimed by or allowed to any person on account of any gasoline or special fuel carried from this state in the ordinary fuel tank of a motor vehicle or aircraft. The application for a refund must be made by the same person who purchased the gasoline or special fuel upon which the tax imposed by this part 1 has been paid as shown in the invoice of the seller thereof. The right of any person to a refund under this part 1 shall not be assignable. No refund of the gasoline or special fuel tax shall be claimed by or allowed to any person on any gasoline or special fuel used for propelling motor vehicles operated in whole or in part during the calendar year upon public highways of the state or upon the streets of any city or town in the state, except as otherwise provided in this subsection (3) or subsection (2) of this section. (f) (Deleted by amendment, L. 2002, p. 553, § 2, effective May 24, 2002.) (4) Any applicant for refund under the provisions of this section who willfully makes any false statement in connection with an application for a permit or an application for a refund of any taxes, or who uses the gasoline or special fuel other than as stated in the permit and application, shall be punished as provided by section 39-21-118, and by suspension or revocation of his or her permit or license. These penalties shall be in addition to any other penalty imposed by this part 1. If any applicant for refund under the provisions of this section makes any false statement on any application for permit or credit for refund, or submits any invoices on which erasures, changes, alterations, or additions have been made, or that are otherwise incorrect, the executive director shall cancel all or part of any pending claim for refund of such applicant and shall also deduct from any subsequent claims an amount equal to one hundred percent of the amount claimed on any altered or incorrect invoice. (5) If any person is convicted under the provisions of this section, such conviction shall be prima facie evidence that all refunds received by such person during the current year were obtained unlawfully, and the executive director is empowered to bring appropriate action for recovery of such refunds. A brief summary statement of the above mentioned penalties shall be printed on each form of permit and application for refund. (6) and (7) Repealed.

C.R.S. § 39-27-103.5 Refunds of the tax paid on special fuel

39-27-103.5. Refunds of the tax paid on special fuel. (Repealed)

C.R.S. § 39-27-104 License and deposit - exception

39-27-104. License and deposit - exception. (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. (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. (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. (d) 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 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: (I) A five-thousand-dollar fine for the first violation; (II) A ten-thousand-dollar fine for the second or subsequent violation; and (III) 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. e following civil penalties: (I) A five-thousand-dollar fine for the first violation; (II) A ten-thousand-dollar fine for the second or subsequent violation; and (III) 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. (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. (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. (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: (A) A five-thousand-dollar fine for the first violation; (B) A ten-thousand-dollar fine for the second violation; (C) A fifteen-thousand-dollar fine for a third or subsequent violation. (II) 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). (III) 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. (IV) 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. (V) Immediately upon discovery of a violation of this paragraph (g), the department of revenue and agents thereof: (A) 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 (B) May detain the shipment of gasoline or special fuel until payment is collected. f a violation of this paragraph (g), the department of revenue and agents thereof: (A) 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 (B) May detain the shipment of gasoline or special fuel until payment is collected. (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: (I) Was filed by any person whose license has previously been suspended or revoked for cause by the executive director of the department of revenue; (II) Contains any misrepresentation, misstatement, or omission of material information required by the application; (III) 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; (IV) 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 (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. (2) and (2.1) Repealed. (2.2) (a) 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: (I) Fails to timely file any report required under this part 1 or files a false report; (II) Fails to pay the tax imposed pursuant to this part 1 together with any applicable penalty and interest; (III) Fails to pay any civil penalty assessed pursuant to this part 1; (IV) Is convicted of any criminal offense related to a violation of the provisions of this part 1; (V) Abuses the privileges for which the license was issued; (VI) Fails to produce records requested or otherwise fails to cooperate with the department in the administration of the provisions of this part 1. (b) 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) and (3) Repealed. (4) 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. 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. (5) (a) 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: (I) 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 (II) Conspicuously posts at the distribution point a sign indicating that the liquefied petroleum gas is not for sale for use in motor vehicles. (b) The department of revenue shall establish the form of the affidavit required under subparagraph (I) of this subsection (5).

C.R.S. § 39-27-105 Collection of tax on gasoline and special fuel - rules - repeal

39-27-105. Collection of tax on gasoline and special fuel - rules - repeal. (1) Except as otherwise provided in this section, every distributor, supplier, carrier, exporter, importer, blender, refiner, or terminal operator of gasoline or special fuel other than liquefied petroleum gas on or before the twenty-sixth day of each calendar month shall file with the executive director of the department of revenue, on forms prescribed and furnished by the department, an itemized statement made under penalty of perjury in the second degree, showing the following: (a) The number of gallons of gasoline or special fuel acquired in, imported into, or removed from any terminal in this state from any source whatsoever during the preceding calendar month; (b) The quantity of the different kinds of gasoline or special fuel so acquired, imported, or removed; (c) The amount of gasoline or special fuel exported from this state, with the date of shipment, the car number and initials, and the number of invoiced gallons of gasoline or special fuel contained in each tank car if exported by rail, and the name of the owner and the make and license number of the tank truck or tank wagon if such transportation is used, and the name of the person to whom such exported gasoline or special fuel was sold, the point of shipment, and the point of delivery; (d) The date of acquisition, import, or removal of each shipment of gasoline or special fuel acquired, imported, or removed, the name of the person from whom purchased or acquired, the point of origin and point of destination of each shipment, the quantity in gallons of each of said purchases or shipments, the name of the carrier, the number of each tank car, its initial, and the number of invoiced gallons contained in each tank car if shipped by rail, and the name of the owner and the make, license number, and capacity in gallons of the tank truck or tank wagon if such transportation was used; (d.3) In the case of a blender of gasoline or special fuel, the amount and character of the unblended products and the blended products on hand on the last day of the preceding calendar month, the amount of unblended products acquired and the amount of products blended during the calendar month, and any other information relative to the disposition of the blended products as the executive director may deem necessary or advisable for the correct determination of the amount of excise tax applicable to gasoline or special fuel acquired, used, or sold by the blender; and (e) Any further information as the executive director may require pertaining to the acquisition, import, or removal of gasoline or special fuel and its disposition and the tax due, collected, or paid thereon, if any. (f) (Deleted by amendment, L. 2021.) (1.1) The information required for reporting acquisition or disposition of gasoline or special fuel pursuant to this article 27 must be submitted electronically in the manner prescribed by the department of revenue. The department, in consultation with licensees, shall develop standards regarding filing of information that includes, but is not limited to, the data elements, the format of the data elements, and the method and medium of transmission to the department. The department shall incorporate into the standards, to the extent practicable, the uniform forms and reporting methods prescribed by the federation of tax administrators or other similar association of states. (1.2) (a) Every distributor, exporter, or importer of liquefied petroleum gas on or before the twenty-sixth day of each calendar month shall file with the executive director of the department of revenue, on forms prescribed and furnished by the department, a statement made under penalty of perjury in the second degree, showing the following aggregated amounts: (I) The number of gallons of liquefied petroleum gas that the distributor placed in a fuel tank and that are subject to the excise tax under this part 1; ch calendar month shall file with the executive director of the department of revenue, on forms prescribed and furnished by the department, a statement made under penalty of perjury in the second degree, showing the following aggregated amounts: (I) The number of gallons of liquefied petroleum gas that the distributor placed in a fuel tank and that are subject to the excise tax under this part 1; (II) The number of gallons of liquefied petroleum gas that the distributor placed in a fuel tank and that are exempt from the excise tax under this part 1; (III) The number of gallons of liquefied petroleum gas, not placed in a fuel tank, that are sold to the state of Colorado, any of its agencies, any town, city, county, city and county, school district of this state, or any other political subdivision of this state; (IV) The number of gallons of liquefied petroleum gas sold to a nonprofit transit agency that are not placed in a fuel tank; (V) The number of gallons of liquefied petroleum gas imported into the state; and (VI) The number of gallons of liquefied petroleum gas exported from this state. (b) Repealed. (1.3) (a) (Deleted by amendment, L. 2005, p. 869, § 5, effective July 1, 2005.) (b) The executive director of the department of revenue, if said executive director deems it necessary in order to ensure payment of the tax imposed by this part 1 or to facilitate the administration of this part 1, may require a report of a distributor and payment of the tax due by the distributor to be made for other than, or in addition to, the monthly period. When such option is authorized, the amount of surety bond required by section 39-27-104 (2) may be adjusted by the executive director proportionately with the change in liability. (c) Distributors may aggregate figures stated in the reports required by this part 1 for natural gas for all service stations or other facilities that dispense natural gas for sale to users and that are owned or operated by the same distributor. (d) Distributors may aggregate figures stated in the reports required by this part 1 for natural gas for sales of such fuels to a particular class or type of individual user. Distributors of natural gas shall not be required to separately report the amount of sales to individual users. (e) Any inventory reporting requirements established pursuant to this subsection (1.3) shall not apply to distributors of natural gas whose service stations or other facilities receive special fuel for sale through a pipeline and have a maximum special fuel storage capacity of less than one-thousand-gallon equivalents at the site where sales are made to users. (f) Distributors of liquefied petroleum gas shall aggregate figures stated in the reports required by this part 1. (1.5) Repealed. (2) (a) (I) It is the duty of every distributor of gasoline or special fuel other than liquefied petroleum gas to compute the amount of tax payable on all gasoline or special fuel imported, removed from a terminal, or otherwise acquired during the preceding calendar month at the rate of tax per gallon imposed thereon in section 39-27-102 (1), and, in computing the amount of tax, the allowance of two percent provided for in section 39-27-102 (1)(b)(I)(A) shall be taken into account. (II) It is the duty of every distributor of liquefied petroleum gas to compute the amount of tax payable on the liquefied petroleum gas placed in a fuel tank or used to propel a cargo tank motor vehicle in the preceding calendar month at the rate of tax per gallon imposed thereon. ount of tax, the allowance of two percent provided for in section 39-27-102 (1)(b)(I)(A) shall be taken into account. (II) It is the duty of every distributor of liquefied petroleum gas to compute the amount of tax payable on the liquefied petroleum gas placed in a fuel tank or used to propel a cargo tank motor vehicle in the preceding calendar month at the rate of tax per gallon imposed thereon. (b) From the amount of tax computed under subsection (2)(a) of this section, the distributor shall deduct one-half of one percent to cover expenses of payment of the tax and bad debt losses and shall pay the remaining balance to the department of revenue and file the statement required by subsection (1) of this section on or before the twenty-sixth day of each calendar month. If any distributor is delinquent in remitting the tax, except in unusual circumstances shown to the satisfaction of the executive director of the department of revenue, the retailer shall not be allowed to deduct any amount under this subsection (2)(b). (c) (I) If any person fails to file any return or statement when due as provided in this section, the executive director shall impose and collect a penalty of one hundred dollars. (II) If any person fails to pay the tax when due as provided in this section, the executive director shall impose and collect a penalty of thirty dollars or ten percent of the tax due, plus one-half of one percent per month from the date when due, not to exceed eighteen percent in the aggregate, whichever is greater, in addition to any other penalties provided by this part 1. The executive director shall also collect interest at the rate imposed under section 39-21-110.5. (III) If the penalties provided for in subsection (2)(c)(I) and (2)(c)(II) both apply, then the executive director shall impose and collect only the larger of the two penalties. The executive director may waive, for good cause shown, any penalty or interest added pursuant to this subsection (2)(c). (d) (I) The executive director shall waive the penalties imposed under subsection (2)(c) of this section for tax periods between January 1, 2022, and December 31, 2022, if the distributor demonstrates a good-faith effort to comply with the changes made by House Bill 21-1322, enacted in 2021, to the satisfaction of the executive director; amends any returns filed; and pays any tax deficiency resulting from those amended returns on or before March 31, 2023. (II) This subsection (2)(d) is repealed, effective July 1, 2026. (3) If any person fails or refuses to make and file the sworn statement required by this section and pay the tax due, if any, for any calendar month or if a person makes and files any incorrect or fraudulent statement or return for any calendar month as required by this part 1, the executive director of the department of revenue, upon such information as is available in his or her office or elsewhere, shall determine the amount of gasoline or special fuel taxes due from that person and shall add to that amount a penalty of thirty percent thereof for failure to file such report or for filing the false or fraudulent report and collect the amount of the tax and penalty plus interest on the whole amount due from that person at the rate imposed under section 39-21-110.5 from the date due until paid. Upon making such estimate, and adding the penalty and interest as provided in this section, the executive director shall mail a notice of deficiency as provided in section 39-21-103. A hearing may be held and the executive director shall make a final determination pursuant to that section. The taxpayer may appeal that final determination in the manner provided in section 39-21-105. The executive director may waive, for good cause shown, any penalty or interest added as provided in this article 27 and article 21 of this title 39. of deficiency as provided in section 39-21-103. A hearing may be held and the executive director shall make a final determination pursuant to that section. The taxpayer may appeal that final determination in the manner provided in section 39-21-105. The executive director may waive, for good cause shown, any penalty or interest added as provided in this article 27 and article 21 of this title 39. (4) (a) (I) Every person who has obtained a passenger-mile tax permit pursuant to section 42-3-309, C.R.S., where such permit relates to a motor vehicle that is powered by special fuel, shall, on or before the last day of the month following the end of the quarter, file with the executive director of the department of revenue a report stating the amount of special fuel subject to the tax imposed by this part 1 consumed by such person during the prior quarter and such other information relating to the use of special fuel for the propulsion of a motor vehicle on the highways of this state as the executive director may require. The executive director, under rules and procedures established by said executive director, may exempt from the reporting requirement of this subsection (4) any motor vehicle used exclusively within this state. Failure to receive the authorized report form does not relieve such person from the obligation of submitting a report to the executive director setting forth all information required on the prescribed report form. The report shall contain or be accompanied by a written declaration that it is made under the penalties of perjury in the second degree, as defined in section 18-8-503, C.R.S. (II) The tax due pursuant to subparagraph (I) of this paragraph (a) shall be computed by multiplying the rate per gallon as set forth in section 39-27-102 (1)(a)(II)(B) by the number of gallons of special fuel used in this state. (b) From the tax due, an authorized user may claim credit for tax paid on purchases of special fuel from vendors within this state. Any credit in excess of the tax due from a user under this part 1 may be claimed on a consolidated report authorized under paragraph (c) of this subsection (4) as a credit against the taxes imposed under sections 42-3-304 to 42-3-306, C.R.S. Otherwise, such credit is refundable under the provisions of section 39-27-103 and such rules and procedures as the executive director of the department of revenue may adopt. (c) The executive director of the department of revenue may authorize, under rules and procedures established by said executive director, the consolidation of the report required by this subsection (4) and the report required by section 42-3-308, C.R.S., into a single report. (d) Notwithstanding any other provision of this section to the contrary, any owner or operator of a motor vehicle required to pay a special fuel tax imposed by the provisions of paragraph (a) of this subsection (4) may pay the tax and file the statement required by said paragraph (a) on a quarterly basis. The executive director of the department of revenue, under rules and procedures established by the executive director, may exempt from the reporting requirement of this subsection (4) any motor vehicle used exclusively within this state. tax imposed by the provisions of paragraph (a) of this subsection (4) may pay the tax and file the statement required by said paragraph (a) on a quarterly basis. The executive director of the department of revenue, under rules and procedures established by the executive director, may exempt from the reporting requirement of this subsection (4) any motor vehicle used exclusively within this state. (5) (a) Except as provided in subsection (4)(a) of this section and in section 39-27-102.5 (2)(c), every person who imports into this state special fuel within the fuel tank of a motor vehicle and who is not required to report special fuel usage under subsection (4) of this section shall obtain from the port of entry, from the office of the department of revenue nearest the point of entry into this state, or from any officer of the Colorado state patrol a single trip permit that contains a description of the motor vehicle, a description of the points of travel within the state of Colorado, and such other information as the executive director of the department of revenue may require. At the time of issuance of such single trip permit, a tax will be computed and paid based on the consumption rate of four miles per gallon for special fuel consumed within Colorado at the special fuel tax rate provided by section 39-27-102 (1)(a)(II)(B). A fee of one dollar shall be paid for each single trip permit and the permit shall be valid for a period of seventy-two hours. (b) (I) The holder of a single trip permit shall be entitled to a refund of any tax imposed by this part 1 paid to a vendor within this state if: (A) The special fuel, upon which such tax is paid, is placed into the fuel tank of the motor vehicle described within the permit; and (B) The sale and delivery of such special fuel is within the seventy-two-hour period for which the permit is valid. (II) The refund allowed by this paragraph (b) shall be issued under the provisions of section 39-27-103 and such rules and procedures as the executive director of the department of revenue may adopt. (c) Any person whose use of special fuel is for the propulsion of a privately operated automobile shall be exempt from the provisions of this subsection (5). A privately operated passenger automobile does not include a motor vehicle used for the transportation of persons for hire or for compensation or designed, used, or maintained primarily for the transportation of property. A motor vehicle exempt from the mileage taxes of article 3 of title 42, C.R.S., is deemed to be a privately operated passenger automobile for purposes of this subsection (5). (d) Any person who violates this subsection (5) is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of seventy-five dollars, which shall be in addition to the civil penalties imposed by section 39-27-104 (1)(g). (6) (a) Every person who imports gasoline or special fuel into this state for use or sale in this state without a single trip permit or a valid importer's, supplier's, blender's, or distributor's license is liable for and shall pay an excise tax pursuant to section 39-27-102 (1) on all gasoline and undyed special fuel other than liquefied petroleum gas such person imports for use or sale in this state. (b) Immediately upon discovering a violation of this subsection (6), the department of revenue and agents thereof: (I) May demand payment of such excise tax and all applicable fines and penalties associated with the unlicensed importation of special fuel, as set forth in this subsection (6); and (II) May detain the shipment of gasoline or special fuel until such excise tax, fines, and penalties are collected. y upon discovering a violation of this subsection (6), the department of revenue and agents thereof: (I) May demand payment of such excise tax and all applicable fines and penalties associated with the unlicensed importation of special fuel, as set forth in this subsection (6); and (II) May detain the shipment of gasoline or special fuel until such excise tax, fines, and penalties are collected. (c) Any person who imports gasoline or special fuel, including liquified petroleum gas, into this state without a valid license pursuant to section 39-27-104 is subject to the civil penalties set forth in section 39-27-104 (1)(g). (7) (a) If any person other than a licensed distributor or supplier physically diverts to one or more destinations within the boundaries of this state all or any portion of a shipment of gasoline or special fuel that is claimed as an export on the bill of lading or other affidavit, such person shall report to the department of revenue the destinations within this state to which the diverted gasoline or special fuel shipment was delivered within one working day after such diversion. Such person shall be liable for payment of the excise tax established in this part 1 on the amount of gasoline or special fuel other than liquefied petroleum gas diverted to a destination within this state. (b) Any licensed distributor or supplier who diverts gasoline or special fuel for use or sale within this state after claiming such shipment as an export shall report such diversion to the department of revenue within one working day after the diversion. (c) Any person who violates the reporting requirements of this subsection (7) shall be subject to the civil penalties set forth in section 39-27-104 (1)(g). (d) Immediately upon discovery of a violation of this section, the department of revenue and agents thereof may require payment of the excise tax and all applicable civil penalties from any person who violates this section and may detain the shipment of gasoline or special fuel until payment is collected. (8) to (10) (Deleted by amendment, L. 2005, p. 869, § 5, effective July 1, 2005.) (11) Distributors who sell natural gas exclusively to distributors, vendors, or other retailers of special fuels shall be exempt from the reporting and tax collection and remittance requirements of this section. This subsection (11) shall not apply to any distributor who sells natural gas to a user.

C.R.S. § 39-27-105.3 Remittance of tax on gasoline and special fuel - electronic funds transfers

39-27-105.3. Remittance of tax on gasoline and special fuel - electronic funds transfers. (Repealed)

C.R.S. § 39-27-105.5 Lien to secure payment of taxes - exemption - recovery

39-27-105.5. Lien to secure payment of taxes - exemption - recovery. (1) (a) The state of Colorado and the department of revenue shall have a lien to secure the payment of the taxes, penalties, and interest imposed pursuant to this part 1 upon all the assets and property of the distributor owing the tax, including the stock in trade, business fixtures, and equipment owned or used by the distributor in the conduct of his or her business, as long as a delinquency in the payment of such tax continues. Such lien is prior to any lien of any kind whatsoever, including existing liens for taxes. (b) Any distributor or person in possession shall provide a copy of any lease pertaining to the assets and property described in subsection (1)(a) of this section to the department of revenue within ten days after seizure by the department of such assets and property. The department shall verify that such lease is bona fide and notify the owner that such lease has been received by the department. The department shall use its best efforts to notify the owner of the real or personal property which might be subject to the lien created in subsection (1)(a) of this section. The real or personal property of an owner who has made a bona fide lease to a distributor is exempt from the lien created in subsection (1)(a) of this section if such property can reasonably be identified from the lease description or if the lessee is given an option to purchase in such lease and has not exercised such option to become the owner of the property leased. This exemption is effective from the date of the execution of the lease. The exemption also applies if the lease is recorded with the county clerk and recorder of the county where the property is located or based or a memorandum of the lease is filed with the department of revenue on such forms as may be prescribed by said department after the execution of the lease at a cost for such filing of two dollars and fifty cents per document. Motor vehicles which are properly registered in this state, showing the lessor as owner thereof, shall be exempt from the lien created in subsection (1)(a) of this section; except that said lien applies to the extent that the lessee has an earned reserve, allowance for depreciation not to exceed fair market value, or similar interest which is or may be credited to the lessee. Where the lessor and lessee are blood relatives or relatives by law or have twenty-five percent or more common ownership, a lease between such lessee and such lessor is not considered as bona fide for the purposes of this section. (c) When the property of any licensee is seized upon any mesne or final process of any court of this state or when the business of any licensee is suspended by the action of creditors or put into the hands of any assignee, receiver, or trustee, then in all such cases all gasoline or special fuel taxes due from and payable by such licensee together with any penalties and interest thereon under this part 1 are considered and treated as preferred claims, and the state of Colorado is a preferred creditor and to be paid in full. f any licensee is suspended by the action of creditors or put into the hands of any assignee, receiver, or trustee, then in all such cases all gasoline or special fuel taxes due from and payable by such licensee together with any penalties and interest thereon under this part 1 are considered and treated as preferred claims, and the state of Colorado is a preferred creditor and to be paid in full. (d) (I) The tax imposed by this part 1, except when paid by the user to a vendor, together with penalties and interest thereon, constitutes a lien against any motor vehicle in connection with which the taxable use is made. The lien shall not be removed until the tax, together with penalties and interest, is paid or the motor vehicle subject to the lien is sold in payment of the tax, penalty, and interest. The lien is prior to all private liens and encumbrances and to the rights of a conditional vendor or other holder of the legal or equitable title to the motor vehicle. (II) If ownership of a motor vehicle subject to lien under this subsection (1)(d) is transferred by operation of law or otherwise, registration or title with respect to the vehicle shall not be issued until the lien has been removed. (2) If any person fails or refuses to comply with section 39-27-105, the executive director of the department of revenue may seek to enforce collection of the unpaid taxes, penalties, and interest in accordance with article 21 of this title 39.

C.R.S. § 39-27-106 Distributor trustee of tax

39-27-106. Distributor trustee of tax. (Repealed)

C.R.S. § 39-27-107 When users other than distributors must report

39-27-107. When users other than distributors must report. Except as otherwise provided in section 39-27-102 for persons that export gasoline, every person not a licensed distributor who uses any gasoline in this state or who has in his or her possession any gasoline, other than that contained in the ordinary fuel tank attached to a motor vehicle or aircraft, upon which a licensed distributor has not paid or is not liable for the tax imposed in this part 1 shall file a sworn statement with the executive director of the department of revenue on or before the twenty-sixth day of the calendar month on such form as the executive director prescribes and furnishes, showing the amount of gasoline so used and held, and shall pay to the executive director the tax imposed on all such gasoline. This section does not apply to a user who is exempt from taxation under section 39-27-102.5 (9).

C.R.S. § 39-27-108 Penalty for failure to report or pay tax

39-27-108. Penalty for failure to report or pay tax. Any person who willfully fails or refuses to make the report or payment of tax due to the executive director of the department of revenue as provided in sections 39-27-105 to 39-27-108, for which no penalty is expressly provided, and any person who willfully makes any false report or statement as to the amount of gasoline or special fuel acquired, sold, or used or any false statement relative to the kind or character and the amount of the gasoline or special fuel received by such person and required to be reported, with intent to evade the payment of the tax imposed in this part 1 on gasoline or special fuel, shall be punished as provided by section 39-21-118. The making and filing of any false statement shall be deemed prima facie evidence of intent to evade the payment of tax imposed in this part 1 on gasoline or special fuel by that means.

C.R.S. § 39-27-109.7 Data collection services

39-27-109.7. Data collection services. In order to track the movement of gasoline or special fuel within this state and thereby facilitate and expedite the collection of excise taxes imposed pursuant to this part 1, the executive director of the department of revenue may enter into a contract with one or more private entities for the provision of a computer-based program to monitor and track the data that licensees are required to report to the department pursuant to this part 1. Such computer-based program shall be funded solely with money from the highway users tax fund. The department shall update the computer-based program to monitor and track the data that liquefied petroleum licensees are required to report to the department pursuant to this part 1 based on the changes in House Bill 15-1228, enacted in 2015.

C.R.S. § 39-27-110 Inspection of records

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. 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.

C.R.S. § 39-27-111 Tax in lieu of all other taxes imposed

39-27-111. Tax in lieu of all other taxes imposed. The tax imposed by this part 1 shall be in lieu of all other taxes imposed upon gasoline or special fuel by this state or any political subdivision thereof, except for the tax on aviation fuel used in turbo-propeller or jet engine aircraft imposed pursuant to sections 39-26-104 and 39-26-202.

C.R.S. § 39-27-112 Payment of expenses and distribution of funds

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.)

C.R.S. § 39-27-114 False oath

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.

C.R.S. § 39-27-116 Authority of executive director - enforcement

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.

C.R.S. § 39-27-117 Filing with executive director - when deemed to have been made

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.

C.R.S. § 39-27-119 Not applicable to interstate commerce

39-27-119. Not applicable to interstate commerce. No provision of this part 1 shall apply or be construed to apply to interstate commerce.

C.R.S. § 39-27-120 Penalties

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.

C.R.S. § 39-27-121 State treasurer custodian of deposits

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.

C.R.S. § 39-27-122 Measurement - liquefied petroleum gas and natural gas - director of division of oil and public safety - rules

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.

C.R.S. § 39-27-123 Department of transportation - special fuels - impact - report

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.

C.R.S. § 39-27-301 Definitions

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.)

C.R.S. § 39-27-302 Agreements between jurisdictions

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.

C.R.S. § 39-27-303 Tax imposed

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.

C.R.S. § 39-27-304 Provisions of agreements

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.

C.R.S. § 39-27-305 Credit for purchases

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.

C.R.S. § 39-27-306 Tax and fee collection

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.

C.R.S. § 39-27-307 Compliance

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.

C.R.S. § 39-27-308 Appeals

39-27-308. Appeals. The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department.

C.R.S. § 39-27-309 Exchange of information

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.

C.R.S. § 39-27-310 Construction of this part 3 - rules and regulations

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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docxFetched: 10/6/2026

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