As used in this part 1, unless the
context otherwise requires:
(1) Air carrier means any domestic or foreign aircraft carrying passengers
or cargo for hire.
(1.5) Biodiesel fuel means a motor vehicle fuel that is produced from plant
or animal products or wastes, as opposed to fossil fuel sources.
(2) Blended gasoline means any mixture of taxable or tax-exempt gasoline
with any other liquid on which the excise tax has not been imposed pursuant to this
section.
(3) Blended special fuel means any mixture of taxable or tax-exempt
special fuel with any other liquid on which the excise tax has not been imposed
pursuant to this section, other than special fuel that has been dyed in accordance
with federal regulations.
(4) Blender means a person who produces blended gasoline or blended
special fuel outside of the bulk transfer and terminal system.
(4.1) Bulk transfer means any transfer of gasoline or special fuel by
pipeline or vessel and any transfer of gasoline or special fuel by railcar from a
refinery to a terminal operated by the refiner.
(4.2) Bulk transfer and terminal system means the distribution system for
gasoline and special fuel consisting of refineries, pipelines, vessels, and terminals.
Gasoline or special fuel in the tank of any vehicle or in any trailer, truck, or other
equipment suitable for ground transportation is not in the bulk transfer and
terminal system. Gasoline or special fuel in any railcar is not in the bulk transfer and
terminal system unless it is being transferred from a refinery to a terminal operated
by the refiner.
(4.3) Cargo tank means a bulk packaging that:
(a) Is a tank intended primarily for the carriage of liquids, gases, solids, or
semi-solids and includes appurtenances, reinforcements, fittings, and closures;
(b) Is permanently attached to or forms a part of a motor vehicle, or is not
permanently attached to a motor vehicle but that, by reason of its size,
construction, or attachment to a motor vehicle, is loaded or unloaded without being
removed from the motor vehicle;
(c) Is not fabricated under a specification for cylinders, intermediate bulk
containers, multiunit tank car tanks, portable tanks, or tank cars; and
(d) Is not primarily intended to provide fuel for the propulsion of the motor
vehicle.
(4.7) Cargo tank motor vehicle means a motor vehicle with one or more
cargo tanks permanently attached to or forming an integral part of the motor
vehicle.
(5) Common carrier or carrier means a person, including a railroad
operator, who transports gasoline or special fuel from a terminal located in this
state or transports gasoline or special fuel imported into this state and who does
not own the gasoline or special fuel, but does not include transportation by bulk
transfer.
(6) Direct air carrier means a person who provides or offers to provide air
transportation and who has control over the operational functions performed in
providing that transportation. A direct air carrier that provides air transportation
services to a public charter operator as defined in subsection (24) of this section
has a binding commitment to furnish air transportation to the public charter
operator via a charter contract pursuant to 14 CFR 380.29 and shall actively provide
such air transportation services to the public charter operator.
(7) (a) Distributor means:
(I) A gasoline or special fuel broker, any person who sells special fuel to
another distributor, broker, or vendor, and any vendor of liquefied petroleum gas or
natural gas;
(II) Any person who acquires gasoline or special fuel from a supplier,
importer, blender, or another distributor for the subsequent sale and distribution by
tank cars, tank trucks, or both;
(III) Any person who refines, manufactures, produces, compounds, blends, or
imports special fuel or gasoline;
(IV) A private commercial fleet operator that uses natural gas from a public
utility, as defined in section 40-1-103 (1), C.R.S., if:
(A) The public utility is not a distributor with respect to the sale of the
natural gas; and
(B) The commercial fleet operator has not contracted with another person to
be a distributor under subparagraph (V) of this paragraph (a);
(V) Any person who contracts with a private commercial fleet operator to be
a distributor on behalf of the operator; or
(VI) A private commercial fleet operator that uses liquefied petroleum gas, if
the operator has not contracted with a person to be a distributor on behalf of the
operator.
(b) Distributor includes every person importing gasoline or special fuel by
means of a pipeline or in any other manner but does not include persons importing
gasoline or special fuel contained only in the fuel tank of a motor vehicle.
(c) Notwithstanding any provision of this subsection (7) to the contrary, a
public utility as defined in section 40-1-103 (1), C.R.S., is only a distributor if it sells
special fuel as a vendor through an alternative fuel vehicle charging or fueling
facility that is unregulated under section 40-1-103.3, C.R.S., but only with respect to
those sales.
(d) Notwithstanding any provision of this subsection (7) to the contrary, a
person who meets the requirements of section 39-27-104 (5)(a) is not a distributor.
(8) Dyed diesel means diesel fuel that is dyed under the rules of the United
States environmental protection agency or the internal revenue service for high
sulphur diesel fuel or low sulphur diesel fuel or under any other requirements
subsequently set by such agencies for special fuel sold for nontaxable uses.
(9) Exporter means a person who acquires gasoline or special fuel in this
state exclusively for delivery to another state in which he or she is licensed.
(9.5) Ex-tax means gasoline or special fuel sold by a distributor upon which
the tax imposed by this part 1 has not been paid, or for which the distributor will
obtain a credit or refund pursuant to section 39-27-102.5.
(10) Fuel tank means any receptacle on a motor vehicle from which fuel is
supplied for the propulsion of the vehicle, exclusive of a cargo tank, and includes
any separate compartment of a cargo tank used as a fuel tank and any auxiliary
tank or receptacle of any kind from which fuel is supplied for the propulsion of the
vehicle, whether or not such tank or receptacle is directly connected to the fuel
supply line of the vehicle.
(11) Gallons means gallons as measured on a gross gallons basis, as
defined in section 8-20-201 (3), C.R.S.; except that:
(a) (I) For a vendor who sells compressed natural gas at retail, gallons
means gallons as measured in accordance with the mass labeling requirements for
gasoline equivalents that are included in section 3-3 of the rules promulgated by
the division of oil and public safety in the department of labor and employment, or
any successor rule;
(II) For all distributors of compressed natural gas other than those specified
in subparagraph (I) of this paragraph (a), gallons means gallons as measured in
accordance with whichever of the following was the basis for the sale of the gas to
the distributor:
(A) The volumetric reporting requirements that are included in the federal
excise tax return, form 720, established by the federal internal revenue service, or
any successor form that is used for paying the federal fuel tax;
(B) The mass labeling requirements for gasoline equivalents that are
included in section 3-3 of the rules promulgated by the division of oil and public
safety in the department of labor and employment, or any successor rule; or
(C) The energy measure included in the definition for gasoline gallon
equivalent in section 1-6 of the rules promulgated by the division of oil and public
safety in the department of labor and employment, or any successor rule; and
(b) For purposes of liquefied petroleum gas, gallons means gallons as
measured on a net gallon basis as defined in section 8-20-201 (5), C.R.S.
(12) Gasoline means any flammable liquid used primarily as a fuel for the
propulsion of motor vehicles, motor boats, or aircraft. Gasoline does not include
diesel engine fuel, kerosene, liquefied petroleum gas, or natural gas; except that
gasoline does include products, including kerosene, specially prepared for, sold
for, and used in aircraft. Except as otherwise provided in this subsection (12), any
product once blended with gasoline is considered gasoline for purposes of the
excise tax imposed pursuant to this part 1.
(13) Highway means any way or place in this state of whatever nature, open
to the use of the public, for purposes of traffic, including highways under
construction.
(14) Importer means a person who imports gasoline or special fuel by bulk
transfer or by truck or rail transport load into this state from another state by truck,
rail, or pipeline.
(15) In this state means within the exterior limits of the state of Colorado
and includes all territories within these limits owned by or ceded to the United
States of America.
(16) Indirect air carrier means any person who engages directly in air
transportation operations and who uses the services of a direct air carrier for such
transportation services.
(17) Licensee means any person holding a valid license issued by the
department of revenue pursuant to section 39-27-104, to act as a supplier, terminal
operator, importer, exporter, distributor, carrier, or blender.
(18) Motor vehicle means any self-propelled vehicle required to be licensed
or subject to licensing for operation upon the highways of this state.
(19) Part 121 air carrier means an aircraft operator that conducts operations
pursuant to 14 CFR 121 between any two points within the forty-eight contiguous
states of the United States or within the United States and a specifically authorized
point located outside the United States, operating any of the following:
(a) A turbojet-powered airplane;
(b) An airplane having a passenger-seat configuration of more than nine
passenger seats, excluding each crewmember seat; or
(c) An airplane having a payload capacity of more than seven thousand five
hundred pounds.
(20) Part 135 commuter air carrier means an aircraft operator that
conducts operations pursuant to 14 CFR 135, operating a minimum of five round
trips per week on at least one route between two or more points according to the
published flight schedules, operating either of the following:
(a) Any airplane, other than a turbojet-powered airplane, that has a maximum
passenger-seat configuration of nine seats or fewer and a payload capacity of
seven thousand five hundred pounds or fewer; or
(b) A rotorcraft.
(21) Part 135 on-demand operator means an aircraft operator that conducts
operations for hire or compensation pursuant to 14 CFR 135 in an aircraft with nine
or fewer passenger seats and a payload capacity of seven thousand five hundred
pounds or fewer. A part 135 on-demand operator operates on an on-demand basis
and does not meet the flight scheduled qualifications of a part 135 commuter air
carrier.
(22) (a) Person means every individual, firm, association, joint stock
company, syndicate, limited liability company, partnership, joint venture,
corporation, estate, trust, or any group or combination thereof acting as a unit, this
state, any county, city and county, municipality, special district, or other political
subdivision of this state, or any group or combination of such governmental entities
acting as a unit.
(b) Whenever used in any clause in this part 1 prescribing or imposing a fine,
imprisonment, or both, person:
(I) As applied to a firm, association, limited liability company, partnership,
joint venture, joint stock company, receiver, or syndicate, means the partners or
members thereof;
(II) As applied to a corporation, means the officers or resident managing
agent thereof; and
(III) As applied to an estate, trust, or business trust, means the administrator
or trustee thereof.
(23) Public charter means a one way or round trip charter flight performed
by one or more direct air carriers as defined pursuant to subsection (6) of this
section and that is arranged and sponsored by a public charter operator pursuant to
14 CFR 380.
(24) Public charter operator means a United States or foreign indirect air
carrier as defined in subsection (16) of this section that is authorized to engage in
the formation of groups for transportation on public charters in accordance with 14
CFR 380.
(25) Refiner means a person who processes crude oil or who produces,
refines, prepares, distills, or manufactures gasoline or special fuel in this state.
(26) Refinery means any place where gasoline, special fuel, or crude oil is
produced, refined, compounded, blended, or manufactured.
(26.5) Remove means to physically transfer gasoline or special fuel.
However, gasoline or special fuel is not removed when it evaporates or is otherwise
lost or destroyed.
(27) Retailer means every person selling gasoline in this state at the retail
level of trade.
(28) Sell means to transfer title or possession, exchange, or barter in any
manner or by any means whatsoever.
(29) Special fuel means diesel engine fuel, kerosene, liquefied petroleum
gas, and natural gas used for the generation of power to propel a motor vehicle on
the highways of this state. Special fuel does not include gasoline as defined in
subsection (12) of this section.
(30) Supplier means a person who owns and stores gasoline or special fuel
in a pipeline terminal, terminal, or refinery in or outside of this state for sale or use
within or outside the boundaries of this state.
(31) Tank farm means any collection of tanks for storage of gasoline or
special fuel located at or appurtenant to any refinery or pipeline terminal for
storage of gasoline or special fuel before the sale thereof in this state.
(32) Terminal means a gasoline or special fuel storage and distribution
facility that is supplied by a pipeline, vessel, or refinery, a storage and distribution
facility operated by a refiner and supplied by a railcar, or a tank farm from which
gasoline or special fuel may be removed for distribution.
(33) Terminal operator means the person who by ownership or contractual
agreement controls the operation of a terminal.
(34) Use or uses means the placing of special fuel into any fuel tank,
unless it is established to the satisfaction of the executive director of the
department of revenue that the fuel was consumed for a purpose other than to
propel a motor vehicle on the highways of this state. With respect to fuel brought
into this state in a fuel tank, use means the consumption of the fuel in this state. A
vendor placing special fuel other than liquefied petroleum gas into a fuel tank of a
motor vehicle not owned by the vendor is not deemed to have used the fuel.
(35) User means any person who uses special fuel.
(36) Vendor means any person who sells special fuel in this state and
places the fuel, or causes the fuel to be placed, into any fuel tank or receptacle
from which a fuel tank is supplied; including service station dealers, brokers, and
users who sell special fuel to others and distributors who sell special fuel to users.
For the purposes of this part 1, a vendor of liquefied petroleum gases shall be
deemed a distributor and shall comply with all of the requirements imposed upon
distributors in this part 1.