Colorado § 38-24.7-101 Definitions

Colorado Statutes

§ 38-24.7-101 — Definitions

Colorado § 38-24.7-101

Title 38Property -

Art.Transportation Fuel Distributors' Tax Liens

This text of Colorado § 38-24.7-101 (Definitions) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 38-24.7-101 (2026).

Text

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

(1)Distributor has the same meaning as set forth in section 39-27-101, C.R.S.

(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)Taxes means the tax on gasoline and special fuel imposed under article 27 of title 39, C.R.S.

(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.

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

(1) Distributor has the same meaning as set forth in section 39-27-101,
C.R.S.

(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) Taxes means the tax on gasoline and special fuel imposed under article
27 of title 39, C.R.S.

(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.