(1) (a) Every first purchaser of odorized liquefied petroleum gas, every manufacturer of fuel products who manufactures such products for sale within Colorado or who ships such products from any point outside of Colorado to a distributor within Colorado, and every distributor who ships such products from any point outside of Colorado to a point within Colorado shall pay to the executive director of the department of revenue, each calendar month, either twenty-five dollars per tank truckload of fuel products delivered during the previous calendar month for sale or use in Colorado or the fee for odorized liquefied petroleum gas and natural gas as specified in paragraph (d) of this subsection (1), whichever is applicable. Such payment shall be made on forms prescribed and furnished by the executive director. The provisions of this section shall not apply to fuel that is especially prepared and sold for use in aircraft or railroad equipment or locomotives.
(b) In the event the available fund balance in the petroleum storage tank fund is greater than twelve million dollars, no surcharge shall be imposed, but if the available fund balance in the fund is less than:
Twelve million dollars, the fee imposed by paragraph (a) of this subsection (1) shallbe fifty dollars per tank truckload;
Six million dollars, the fee imposed shall be seventy-five dollars per tank truckload;
Three million dollars, the fee imposed shall be one hundred dollars per tank truckload.
Notwithstanding paragraph (b) of this subsection (1), on and after September 1, 2023,if the available fund balance in the petroleum storage tank fund is greater than eight million dollars, no surcharge shall be imposed, but if the available fund balance in the fund is less than eight million dollars, the fee imposed by paragraph (a) of this subsection (1) is twenty-five dollars per tank truckload.
Notwithstanding paragraph (b) of this subsection (1), the executive director of thedepartment of revenue shall have the authority to determine and adjust a fee for odorized liquefied petroleum gas and natural gas, not to exceed ten dollars per tank truckload for liquefied petroleum gas and liquefied natural gas and per every eight thousand gallon equivalents for compressed natural gas.
(I) There is hereby created the liquefied petroleum gas and natural gas inspectionfund within the state treasury. Neither this section nor section 8-20.5-103 shall be construed to make the liquefied petroleum gas and natural gas inspection fund an enterprise fund. Such fund shall consist of:
Liquefied petroleum gas and natural gas inspection moneys collected pursuant tothis article;
Civil penalties collected as a result of court actions pursuant to section 8-20-104;
Any moneys appropriated to the fund by the general assembly; and
Any moneys granted to the department from a federal agency or trade association foradministration of the department's liquefied petroleum gas and natural gas inspection program.
The executive director of the department of revenue shall adjust the fees collectedpursuant to this article so that the balance of unexpended and unencumbered moneys in the liquefied petroleum gas and natural gas inspection fund does not exceed the amount necessary to accumulate and maintain in the liquefied petroleum gas and natural gas inspection fund a reserve sufficient to defray administrative expenses of the division of oil and public safety for a period of two months.
The moneys in the fund shall be subject to annual appropriation by the generalassembly. Moneys in the fund shall only be used for costs related to:
Initial and subsequent inspections of liquefied petroleum gas and natural gas installations;
Proving, including calibrating and adjusting, liquefied petroleum gas and natural gasmeters and dispensers;
Abatement of fire and safety hazards at liquefied petroleum gas and natural gasinstallations;
Investigation of reported liquefied petroleum gas and natural gas that requires statematching dollars;
Any federal program pertaining to liquefied petroleum gas and natural gas that requires state matching dollars;
Liquefied petroleum gas and natural gas product quality testing;
Administrative costs, including costs for contract services; and
Defraying the salaries and operating expenses incurred by the department of laborand employment in the administration of this article as it pertains to liquefied petroleum gas and natural gas installations, meters, and dispensers. Such moneys shall be appropriated for such purposes by the general assembly.
(IV) The moneys in the liquefied petroleum gas and natural gas inspection fund and all interest earned on the moneys in the fund shall remain in such fund and shall not be credited or transferred to the general fund or any other fund at the end of any fiscal year.
(1.5) Notwithstanding the amount specified for any fee or surcharge in subsection (1) of this section, the executive director by rule or as otherwise provided by law may reduce the amount of one or more of the fees or surcharges 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 or surcharges 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 or surcharges as provided in section 24-75-402 (4), C.R.S.
The fee or surcharge imposed by subsection (1) of this section shall be collected,administered, and enforced in the same manner as the fuel taxes imposed pursuant to the provisions of article 27 of title 39, C.R.S., and the same penalty and interest provisions shall apply.
(a) Except as set forth in paragraph (b) of this subsection (3), it is the duty of every manufacturer or distributor as described in subsection (1) of this section to compute the amount of the surcharge payable on all tank truckloads sold by the manufacturer or distributor and separately state the surcharge due on statements issued with each purchase of fuel. In the event that the manufacturer or distributor sells such fuel to a retailer or consumer or consumes such fuel, the manufacturer or distributor shall pay to the department of revenue the surcharge imposed in subsection (1) of this section.
(b) For compressed natural gas, the fuel distributor who reports the gallons for purposes of paying the tax set forth in article 27 of title 39, C.R.S., shall pay the surcharge imposed in subsection (1) of this section to the department of revenue.
(4) For the purposes of this section:
"Available fund balance" means the sum of the current year revenues and the previous fund balance minus the sum of the obligations approved by the petroleum storage tank committee pursuant to section 8-20.5-104 and the costs incurred by the division of oil and public safety for purposes of administering articles 20 and 20.5 of this title.
"Fuel product" means gasoline, blended gasoline, gasoline sold for gasohol production, gasohol, diesel, biodiesel blends, natural gas, and special fuels, and special fuel mixes with alcohol.
"Tank truckload" means eight thousand gallons or gallon equivalents.
Repealed.
(a) In addition to the payment collected under subsection (1)(a) of this section, the executive director of the department of revenue shall also collect a fee to:
Fund the perfluoroalkyl and polyfluoroalkyl substances cash fund;
Support the department of transportation in functions related to freight movementand infrastructure in the state as well as infrastructure projects that enhance the safety of movement of commercial materials;
Support the Colorado state patrol in regulating hazardous materials on highways inthe state; and
Pay the costs to the department of revenue for administering the fee.
On and after September 1, 2020, but before September 1, 2026, every manufacturerof fuel products who manufactures such products for sale within Colorado or who ships such products from any point outside of Colorado to a distributor within Colorado and every distributor who ships such products from any point outside of Colorado to a point within Colorado shall pay to the executive director of the department of revenue, each calendar month, twenty-five dollars per tank truckload of fuel products delivered during the previous calendar month for sale or use in Colorado. This section does not apply to fuel that is used in aviation or to odorized liquefied petroleum gas and natural gas.
On and after September 1, 2020, but before October 1, 2021, the executive director ofthe department of revenue shall transmit any fee collected in accordance with this subsection (6) to the state treasurer, who shall credit:
Fifty percent, minus the costs to the department of revenue for administering the fee,to the perfluoroalkyl and polyfluoroalkyl substances cash fund;
Twenty-five percent, minus the costs to the department of revenue for administeringthe fee, to the department of transportation to support functions related to the administration of hazardous materials and safe and efficient freight movement and infrastructure in the state as well as supporting infrastructure projects that enhance the safety of movement of freight and hazardous materials;
Twenty-five percent, minus the costs to the department of revenue for administeringthe fee, to the department of public safety for use by the Colorado state patrol to support the regulation of hazardous materials on highways in the state; and
The costs to the department of revenue for administering the fee.
(d) On and after October 1, 2021, but before October 1, 2026, the executive director of the department of revenue shall transmit any fee collected in accordance with this subsection (6) to the state treasurer, who shall credit:
One hundred thousand dollars to the department of public safety for use by the Colorado state patrol to support the regulation of hazardous materials on highways in the state;
Seventy-five percent of the amount remaining, minus the costs to the department ofrevenue for administering the fee, to the perfluoroalkyl and polyfluoroalkyl substances cash fund;
Twenty-five percent of the amount remaining, minus the costs to the department ofrevenue for administering the fee, to the department of transportation to support functions related to the administration of hazardous materials and safe and efficient freight movement and infrastructure in the state as well as supporting infrastructure projects that enhance the safety of movement of freight and hazardous materials; and
The costs to the department of revenue for administering the fee.
Notwithstanding subsection (6)(b) of this section, if the available fund balance in theperfluoroalkyl and polyfluoroalkyl substances cash fund is greater than eight million dollars, the executive director of the department of revenue shall not collect the fee described in subsection (6)(b) of this section, but if the available balance in the fund is less than eight million dollars within a fiscal year, the executive director of the department of revenue shall impose a fee in accordance with subsection (6)(b) of this section.
As used in this subsection (6), "fuel products" means all gasoline; diesel; biodiesel;biodiesel blends; kerosene; and all alcohol blended fuels that are produced, compounded, and offered for sale or used for the purpose of generating heat, light, or power in internal combustion engines or fuel cells, for cleaning, or for any other similar usage. "Fuel products" does not mean fuel that is used in aviation or odorized liquefied petroleum gas and natural gas.
(7) (a) There is hereby created in the state treasury the perfluoroalkyl and polyfluoroalkyl substances cash fund, referred to in this subsection (7) as the "fund". The fund consists of money credited to the fund pursuant to subsection (6) of this section and any other money that the general assembly may appropriate or transfer to the fund.
The money in the fund shall not be deposited in or transferred to the general fund orany other fund. The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund. Any unexpended and unencumbered money in the fund shall remain in the fund and shall not be credited or transferred to the general fund or any other fund.
Money in the fund is continuously appropriated for costs related to:
Administering the perfluoroalkyl and polyfluoroalkyl substances grant program andawarding grants in accordance with section 25-5-1310;
Administering the perfluoroalkyl and polyfluoroalkyl substances takeback programand purchasing and disposing of eligible materials under the takeback program in accordance with section 25-5-1311; and
Providing technical assistance in locating and studying perfluoroalkyl and polyfluoroalkyl substances to communities, stakeholders, and regulatory boards or commissions for the following purposes:
Developing guidance and recommendations regarding human health-based standardsfor perfluoroalkyl and polyfluoroalkyl substances in water or other media; and
Identifying safe disposal methods of materials containing perfluoroalkyl and polyfluoroalkyl substances.
Source: L. 89: Entire section added, p. 405, § 4, effective July 1. L. 92: (1)(b) and (5) amended, p. 1820, § 2, effective June 3. L. 95: (1)(b) amended, p. 419, § 4, effective July 1. L. 96: (1)(b) amended and (1)(c) added, p. 709, § 1, effective May 15. L. 97: (5) repealed, p. 138, § 2, effective March 28. L. 98: (1.5) added, p. 1324, § 22, effective June 1. L. 2000: (1)(b)(III) and (1)(c) amended, p. 1384, § 3, effective May 30. L. 2003: (1)(a) amended and (1)(d) and (1)(e) added, p. 1822, § 6, effective May 21; (1)(a), IP(1)(b), (1)(c), and (4) amended, p. 2664, § 1, effective June 5. L. 2005: (1)(b), (1)(c), and IP(1)(e)(I) amended, p. 1328, § 5, effective July 1; (4)(b) amended, p. 1345, § 7, effective August 8. L. 2010: (1)(a), (1)(c), and (2) amended, (HB 10-1185), ch. 82, p. 275, § 1, effective August 11. L. 2013: (1)(a), (1)(d), (1)(e), (3), and (4)(b) amended and (4)(c) added, (HB 13-1110), ch. 225, p. 1056, § 4, effective January 1, 2014. L. 2016: (1)(c) amended, (HB 16-1044), ch. 1, p. 1, § 1, effective August 10. L. 2020: (6) and (7) added, (SB 20-218), ch. 141, p. 612, § 1, effective June 29.
Editor's note: Amendments to subsection (1)(a) by House Bill 03-1099 and Senate Bill 03-324 were harmonized.
Cross references: (1) For the petroleum storage tank fund, see § 8-20.5-103.
(2) For the legislative declaration contained in the 2003 act amending subsection (1)(a) and enacting subsections (1)(d) and (1)(e), see section 1 of chapter 279, Session Laws of Colorado 2003. For the legislative declaration in the 2013 act amending subsections (1)(a), (1)(d), (1)(e), (3), and (4)(b) and adding subsection (4)(c), see section 1 of chapter 225, Session Laws of Colorado 2013.