C.R.S.
Section 39-27-102
Tax imposed on gasoline and special fuel
- deposits
- penalties
(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)
Intentionally left blank —Ed.(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.(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Repealed.(VI)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;(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)
Intentionally left blank —Ed.(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.(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.(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).(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.
Source:
Section 39-27-102 — Tax imposed on gasoline and special fuel - deposits - penalties, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-39.pdf (accessed Oct. 20, 2023).
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