C.R.S. Section 39-27-123
Department of transportation

  • special fuels
  • impact
  • report

(1)

On or before January 1, 2017, the department of transportation, the department of revenue, the division of oil and public safety in the department of labor and employment, and the Colorado energy office shall jointly prepare and submit a report to the transportation legislation review committee created in section 43-2-145 (1), C.R.S. The report must include:

(a)

An evaluation of the effectiveness of any statutory provision included in House Bill 13-1110, enacted in 2013;

(b)

An analysis of the impact of alternative fuels for propelling a motor vehicle on the public roads and highways of this state and on the amount of excise taxes collected related to those vehicles;

(c)

A recommendation on whether the tax levied pursuant to this part 1 should be collected when the special fuel is supplied to the user at a residential home, including compressed natural gas that is exempt from taxation under section 39-27-102.5 (9), and if so, any recommendations for how to collect this tax; and

(d)

Recommendations for a tax system that fairly and equitably taxes all fuels and methods for propelling motor vehicles on the public roads and highways of this state and that helps pay for the construction, improvement, repair, and maintenance of those public roads and highways.

(2)

Section 24-1-136 (11), C.R.S., does not apply to the report required by subsection (1) of this section.

Source: Section 39-27-123 — Department of transportation - special fuels - impact - report, 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

§ 39-27-123’s source at colorado​.gov