Gasoline and Special Fuel Tax

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Gasoline and Special Fuel Tax

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Section
39-27-101

Definitions - construction.

Section
39-27-102

Tax imposed on gasoline and special fuel - deposits - penalties.

Section
39-27-102.5

Exemptions on tax imposed - ex-tax purchases.

Section
39-27-103

Refunds - penalties - checkoff - limits on collections.

Section
39-27-103.5

Refunds of the tax paid on special fuel. (Repealed)

Section
39-27-104

License and deposit - exception.

Section
39-27-105

Collection of tax on gasoline and special fuel - rules.

Section
39-27-105.3

Remittance of tax on gasoline and special fuel - electronic funds transfers.

Section
39-27-105.5

Lien to secure payment of taxes - exemption - recovery.

Section
39-27-106

Distributor trustee of tax.

Section
39-27-107

When users other than distributors must report.

Section
39-27-108

Penalty for failure to report or pay tax.

Section
39-27-109.7

Data collection services.

Section
39-27-110

Inspection of records.

Section
39-27-111

Tax in lieu of all other taxes imposed.

Section
39-27-112

Payment of expenses and distribution of funds.

Section
39-27-113

Tax lien - priority.

Section
39-27-114

False oath.

Section
39-27-115

Night deliveries. (Repealed)

Section
39-27-116

Authority of executive director - enforcement.

Section
39-27-117

Filing with executive director - when deemed to have been made.

Section
39-27-118

Exchange of information. (Repealed)

Section
39-27-119

Not applicable to interstate commerce.

Section
39-27-120

Penalties.

Section
39-27-121

State treasurer custodian of deposits.

Section
39-27-122

Measurement - liquefied petroleum gas and natural gas - director of division of oil and public safety - rules.

Section
39-27-123

Department of transportation - special fuels - impact - report.

Sections
39-27-201 to 39-27-218

(Repealed).

Section
39-27-301

Definitions.

Section
39-27-302

Agreements between jurisdictions.

Section
39-27-303

Tax imposed.

Section
39-27-304

Provisions of agreements.

Section
39-27-305

Credit for purchases.

Section
39-27-306

Tax collection.

Section
39-27-307

Compliance.

Section
39-27-308

Appeals.

Section
39-27-309

Exchange of information.

Section
39-27-310

Construction of this part 3 - rules and regulations.