C.R.S. Section 39-27-304
Provisions of agreements

(1)

An agreement entered into under this part 3 may provide for:

(a)

Defining the classes of motor vehicles upon which taxes and fees are to be collected under the agreement;

(b)

Establishing methods for base jurisdiction fuel tax licensing, license revocation, and tax and fee collection from motor carriers on behalf of the jurisdictions that are parties to the agreement;

(c)

Establishing procedures for the granting of credits or refunds on the purchase of excess tax-paid and fee-paid fuel;

(d)

Defining conditions and criteria relative to bonding requirements, including criteria for exemption from bonding;

(e)

Establishing tax and fee reporting periods not to exceed one calendar quarter and tax and fee report due dates not to exceed one calendar month after the close of the reporting period;

(f)

Penalties and interest for filing of tax and fee reports after the due dates prescribed by the agreement;

(g)

Establishing procedures for the forwarding of fuel taxes, fees, penalties, and interest collected on behalf of another jurisdiction to such jurisdiction;

(h)

Record-keeping requirements for licensees; and

(i)

Any additional provisions which facilitate the administration of the agreement.

Source: Section 39-27-304 — Provisions of agreements, 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

§ 39-27-304’s source at colorado​.gov