C.R.S. Section 39-27-112
Payment of expenses and distribution of funds

(1)

Out of the funds thus obtained, the state treasurer shall pay such warrants as may be drawn from time to time by the controller upon vouchers issued by the executive director of the department of revenue for the purpose of making refunds to distributors and others provided for in this part 1.

(2)

Intentionally left blank —Ed.

(a)

Repealed.

(b)

Effective January 1, 1989, the balance of such funds thus obtained and remaining with the state treasurer shall be placed in the highway users tax fund and distributed in accordance with the provisions of the statute governing that fund; except that, in accordance with section 18 of article X of the Colorado constitution, any moneys included in the balance of such funds which are attributable to the provisions of section 39-27-102 (1)(a)(IV) and which are remaining with the state treasurer on the twentieth day of each month shall be placed in the aviation fund created in section 43-10-109, C.R.S., and distributed in accordance with the provisions of section 43-10-110, C.R.S. The general assembly shall make proportionate appropriations from the highway users tax fund and the aviation fund for the expenses of the administration of this part 1.
(3)(Deleted by amendment, L. 91, 1st Ex. Sess., p. 7, § 13, effective July 1, 1991.)

Source: Section 39-27-112 — Payment of expenses and distribution of funds, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

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
Green check means up to date. Up to date

Current through Fall 2024

§ 39-27-112’s source at colorado​.gov