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U.S. State Codes
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Colorado
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Title 39 - Taxation
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Specific Taxes
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Article 27 - Gasoline and S...
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Part 1 - Gasoline Tax
Part 1 - Gasoline Tax
§ 39-27-101. Definitions - construction
§ 39-27-102. Tax imposed on gasoline and special fuel - deposits - penalties
§ 39-27-102.5. Exemptions on tax imposed - ex-tax purchases
§ 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
§ 39-27-105.3. Remittance of tax on gasoline and special fuel - electronic funds transfers
§ 39-27-105.5. Lien to secure payment of taxes - exemption - recovery
§ 39-27-106. Distributor trustee of tax
§ 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
§ 39-27-113. Tax lien - priority
§ 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