Learn More
Log In
Sign Up
Gasoline Tax | Midpage
Collections
Colorado Revised Statutes (C.R.S.)
Title 39
Article 27
Part 1
Gasoline Tax
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 - performance statement - definition - repeal.
39-27-103
Refunds - penalties - checkoff - limits on collections - performance statement.
39-27-103.5
Refunds of the tax paid on special fuel. (Repealed)
39-27-104
License and deposit - exception.
39-27-105
Collection of tax on gasoline and special fuel - rules - repeal.
39-27-105.3
Remittance of tax on gasoline and special fuel - electronic funds transfers. (Repealed)
39-27-105.5
Lien to secure payment of taxes - exemption - recovery.
39-27-106
Distributor trustee of tax. (Repealed)
39-27-107
When users other than distributors must report.
39-27-108
Penalty for failure to report or pay tax.
39-27-109
Reports by carriers. (Repealed)
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.
39-27-113
Tax lien - priority. (Repealed)
39-27-114
False oath.
39-27-115
Night deliveries. (Repealed)
39-27-116
Authority of executive director - enforcement.
39-27-117
Filing with executive director - when deemed to have been made.
39-27-118
Exchange of information. (Repealed)
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.