Article 27
Gasoline and Special Fuel Tax

Sections

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

Current through Fall 2025

Art. 27. Gasoline & Spec. Fuel Tax's source at colorado​.gov