39-26.1-101 to 39-26.1-113. (Repealed)

Annotations

Editor's note: (1) This article was added in 1983. For amendments to this article prior to its repeal in 1993, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume.

(2) Section 39-26.1-113 provided for the repeal of this article, effective July 1, 1993. (See L. 87, p. 987.)

Statute text

Gasoline and Special Fuel Tax

ARTICLE 27
GASOLINE AND SPECIAL FUEL TAX

Annotations

Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see 20 of article X of the state constitution; for the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this article, see 24-12-108.

 

Section

 

PART 1 GASOLINE TAX

39-27-101. Construction - definitions.

39-27-102. Tax imposed on gasoline and special fuel - deposits - penalties.

39-27-102.5. Exemptions on tax imposed - ex-tax purchases - definition.

39-27-103. Refunds - penalties - checkoff - limits on collections.

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 (Repealed)

39-27-104. License and deposit - exception.

39-27-105. Collection of tax on gasoline and special fuel - rules.

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 (Repealed)

39-27-105.5. Lien to secure payment of taxes - exemption - recovery.

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 (Repealed)

39-27-107. When users other than distributors must report.

39-27-108. Penalty for failure to report or pay tax.

39-27-109. Reports by carriers. (Repealed)

39-27-109.7. Data collection services.

39-27-110. Inspection of records.

39-27-111. Tax in lieu of all other taxes imposed.

39-27-112. Payment of expenses and distribution of funds.

39-27-113. Tax lien - priority. (Repealed)

39-27-114. False oath.

39-27-115. Night deliveries. (Repealed)

39-27-116. Authority of executive director - enforcement.

39-27-117. Filing with executive director - when deemed to have been made.

39-27-118. Exchange of information. (Repealed)

39-27-119. Not applicable to interstate commerce.

39-27-120. Penalties.

39-27-121. State treasurer custodian of deposits.

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

39-27-123. Department of transportation - special fuels - impact - report.

 

PART 2 SPECIAL FUEL TAX

39-27-201 to 39-27-218. (Repealed)

 

PART 3 MOTOR FUELS AGREEMENTS

39-27-301. Definitions.

39-27-302. Agreements between jurisdictions.

39-27-303. Tax imposed.

39-27-304. Provisions of agreements.

39-27-305. Credit for purchases.

39-27-306. Tax and fee collection.

39-27-307. Compliance.

39-27-308. Appeals.

39-27-309. Exchange of information.

39-27-310. Construction of this part 3 - rules and regulations.

PART 1
GASOLINE TAX