C.R.S. Section 39-27-107
When users other than distributors must report

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 39‑27‑104
License and deposit - exception 39‑27‑105
Collection of tax on gasoline and special fuel - rules - repeal 39‑27‑105.5
Lien to secure payment of taxes - exemption - recovery 39‑27‑107
When users other than distributors must report 39‑27‑108
Penalty for failure to report or pay tax 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 39‑27‑114
False oath 39‑27‑116
Authority of executive director - enforcement 39‑27‑117
Filing with executive director - when deemed to have been made 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 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