Notwithstanding any other provision of this part 2, the method of determining gallonage of gasoline or special fuel sold to distributors, as defined in section 39-27-101 (7), C.R.S., shall be on a gross or net gallons basis at the option of the distributor. Such election shall be for a twelvemonth period.
Source: L. 81: Entire section added, p. 1892, § 1, effective May 18. L. 98: Entire section amended, p. 1040, § 12, effective July 1. L. 2003: Entire section amended, p. 1818, § 5, effective August 6.
Cross references: For the legislative declaration contained in the 2003 act amending this section, see section 1 of chapter 278, Session Laws of Colorado 2003.