As used in this article, unless the context otherwise requires:

1. (1) Distributor has the same meaning as set forth in section 39-27-101, C.R.S.
2. (2) Retailer or other commercial user means a commercial entity involved in the use of transportation fuel for a taxable purpose under article 27 of title 39, C.R.S.
3. (3) Taxes means the tax on gasoline and special fuel imposed under article 27 of title 39, C.R.S.
4. (4) Transportation fuel means any flammable liquid used primarily as a fuel for the propulsion of motor vehicles, motor boats, or aircraft and includes diesel fuel.

Source: L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1485, § 1, effective August 10.