(1) (a) (I) (A) An excise tax is imposed upon and is required to be paid by a distributor
on all gasoline or special fuel acquired in, sold in, imported into, removed from any
terminal in, or used in this state for any purpose whatsoever, but only one tax is
required to be paid upon the same gasoline or special fuel in this state. For
purposes of this subsection (1)(a)(I)(A), special fuel does not include liquefied
petroleum gas.
(B) An excise tax is imposed upon and is required to be paid by a distributor
on liquefied petroleum gas when it is placed in a fuel tank, unless the use of the
special fuel is exempt. If the liquefied petroleum gas is placed in the fuel tank by a
distributor, the distributor shall pay the tax to the department of revenue in
accordance with this section.
(C) If a distributor uses liquefied petroleum gas from a cargo tank to propel a
cargo tank motor vehicle on the highways in this state, an excise tax is imposed
upon and is required to be paid by a distributor on the liquefied petroleum gas that
is used as special fuel. The liquefied petroleum gas that is carried in the cargo tank
but not used as special fuel is not subject to the excise tax. The tax imposed is
computed upon an estimate of the total amount of liquefied petroleum gas,
measured in gallons, used to propel the cargo tank motor vehicle based on the
number of miles that the vehicle traveled. A distributor shall report to the
department of revenue the number of miles that the vehicle traveled based on
odometer readings. The department shall establish the form to be used to report
this information.
(D) The tax imposed by this subsection (1)(a)(I) shall not apply to any
acquisition, sale, import, or removal of gasoline or special fuel by bulk transfer to,
from, or within a terminal or refinery in this state if the person acquiring, importing,
or removing the gasoline or special fuel and the terminal operator or refinery are
licensees. For purposes of this subsection (1)(a)(I)(D), a refinery is a licensee if the
refiner is licensed to act as a terminal operator or a supplier in this state.
(II) (A) Except as provided in subsection (1)(a)(IV) of this section, the excise
tax imposed on gasoline is twenty-two cents per gallon or fraction thereof.
(B) The excise tax imposed on special fuel by subsection (1)(a)(I) of this
section is twenty and one-half cents per gallon or a fraction thereof. This
subsection (1)(a)(II)(B) does not apply to any special fuel specified in subsections
(1)(a)(VI), (1)(a)(VII), and (1)(a)(VIII) of this section.
(III) (Deleted by amendment, L. 2005, p. 863, � 1, effective July 1, 2005.)
(IV) (A) The excise tax imposed by subsection (1)(a)(I) of this section is six
cents per gallon or fraction thereof on gasoline used as fuel for the propulsion of
nonturbo-propeller or nonjet engine aircraft and is four cents per gallon or fraction
thereof on gasoline used as fuel for the propulsion of turbo-propeller or jet engine
aircraft.
(B) (Deleted by amendment, L. 2021.)
(C) Based upon reports submitted pursuant to this article 27, the department
of revenue shall compile a monthly report showing the amount of excise taxes
collected on gasoline pursuant to this subsection (1)(a)(IV). The department shall
transmit the monthly report to the division of aeronautics created in section 43-10-103 for use by the division in distributing money in the aviation fund in accordance
with section 43-10-110.
(V) Repealed.
(VI) The excise tax imposed on compressed natural gas by subparagraph (I)
of this paragraph (a) is:
(A) Three cents per gallon or a fraction thereof for the 2014 calendar year;
(B) Six cents per gallon or a fraction thereof for the 2015 calendar year;
(C) Nine cents per gallon or a fraction thereof for the 2016 calendar year;
(D) Twelve cents per gallon or a fraction thereof for the 2017 calendar year;
(E) Fifteen cents per gallon or a fraction thereof for the 2018 calendar year;
and
(F) Eighteen and three-tenths cents per gallon or a fraction thereof for
calendar years beginning on and after January 1, 2019.
(VII) The excise tax imposed on liquefied natural gas by subparagraph (I) of
this paragraph (a) is:
(A) Three cents per gallon or a fraction thereof for the 2014 calendar year;
(B) Five cents per gallon or a fraction thereof for the 2015 calendar year;
(C) Seven cents per gallon or a fraction thereof for the 2016 calendar year;
(D) Eight cents per gallon or a fraction thereof for the 2017 calendar year;
(E) Ten cents per gallon or a fraction thereof for the 2018 calendar year; and
(F) Twelve cents per gallon or a fraction thereof for calendar years
beginning on and after January 1, 2019.
(VIII) The excise tax imposed on liquefied petroleum gas by subparagraph (I)
of this paragraph (a) is:
(A) Three cents per gallon or a fraction thereof for the 2014 calendar year;
(B) Five cents per gallon or a fraction thereof for the 2015 calendar year;
(C) Seven cents per gallon or a fraction thereof for the 2016 calendar year;
(D) Nine cents per gallon or a fraction thereof for the 2017 calendar year;
(E) Eleven cents per gallon or a fraction thereof for the 2018 calendar year;
and
(F) Thirteen and one-half cents per gallon or a fraction thereof for calendar
years beginning on and after January 1, 2019.
(b) (I) In the case of gasoline or special fuel removed from a terminal, the tax
is imposed upon the person first receiving the gasoline or special fuel at the
terminal even if such person is also the supplier. In the case of gasoline or special
fuel removed from a terminal by a common carrier, the consignor who owns the
gasoline or special fuel removed by the common carrier is deemed to be the
remover and first recipient thereof. The amount of gasoline or special fuel removed
is deemed to be the amount shipped from the terminal, measured in gallons, as
shown by the terminal manifest; except that an allowance of two percent of the
total amount of gasoline or special fuel acquired during any calendar month, as
shown by terminal manifests, is deducted by the licensed distributor to cover losses
in transit and in unloading the gasoline or special fuel but there is no allowance for
liquefied petroleum gas or removal by bulk transfer. The two percent allowance
provided under this subsection (1)(b)(I) is allowed whether the terminal is within or
without this state.
(II) (Deleted by amendment, L. 2021.)
(III) In the case of gasoline or special fuel imported into this state, except as
provided in subsection (1)(a)(I)(D) of this section, the tax is imposed upon the
importer at the time the gasoline or special fuel is first brought into this state from
another state for sale, use, or storage and is measured by the number of gallons of
gasoline or special fuel imported.
(IV) In the case of liquefied petroleum gas or natural gas sold by a vendor or
by a distributor described in section 39-27-101 (7)(a)(V), or used by a private
commercial fleet operator, the tax is imposed upon the vendor, distributor, or
private commercial fleet operator at the time of such sale or use and is measured
by the number of gallons placed into a fuel tank or receptacle from which a fuel
tank is supplied.
(V) In the case of blended gasoline or blended special fuel sold by a blender
thereof, the tax is imposed upon the blender at the time of sale. If the blender
establishes that a tax was imposed and paid under this section, by the blender or by
a licensed distributor from whom the blender acquired the gasoline or special fuel,
the amount of tax so paid is allowed as a credit against the tax imposed by reason
of this subsection (1)(b)(V).
(VI) In the case of a user, the tax imposed by this section is measured by the
gallons of special fuel imported into this state or acquired without payment of the
tax imposed by this section and used in the propulsion of a motor vehicle on the
highways of this state.
(VII) In any other case, the tax imposed by this section is imposed upon the
acquisition by each distributor and computed upon the total amount of gasoline or
special fuel, measured in gallons, acquired by each distributor in this state and is
required to be paid in the manner provided in this part 1. If the distributor
establishes that a tax was imposed by this section upon the gasoline or special fuel
acquired and paid by a licensed distributor, the amount of tax so paid is allowed as
a credit against the tax imposed by reason of this subsection (1)(b)(VII).
(1.5) (Deleted by amendment, L. 2000, p. 1916, � 2, effective October 1, 2000.)
(2) (a) Except as set forth in section 39-27-102.5 (9), every person who uses
any gasoline or special fuel for propelling a motor vehicle on the public highways of
this state, upon which gasoline or special fuel a licensed distributor has not paid or
is not liable to pay the tax imposed in this section, is deemed to be a distributor and
is liable for and shall pay an excise tax at a rate established by subsection (1)(a) of
this section on all such gasoline or special fuel so used in this state. Such person
shall pay such tax to the department of revenue in the same manner as a distributor
under section 39-26-105, on or before the twenty-sixth day of the calendar month
following the month in which such gasoline or special fuel was used and shall, at
the time of payment, render to the department, on forms provided by it, an itemized
statement, signed under the penalties of perjury in the second degree, as defined in
section 18-8-503, of all such gasoline or special fuel so used or imported during
such preceding calendar month. When such gasoline or special fuel is delivered
from a terminal in a carload lot, the quantity thereof and the amount of tax thereon
is computed in the same manner as in the case of a distributor.
(b) A person operating a passenger car into this state may bring into the
state, for the operation of such passenger car, not more than the capacity for
gasoline or special fuel in the ordinary fuel tank attached to such passenger car
without being liable for payment of the tax on such gasoline or special fuel. Any
person operating a motor truck or motor bus into this state, except those persons
operating a qualified motor vehicle pursuant to motor fuel tax cooperative
agreement entered into under part 3 of this article, may bring into this state, for the
operation of such motor truck or motor bus, not more than the capacity for gasoline
or special fuel in the ordinary fuel tank attached to such motor truck or motor bus
without being liable for payment of the tax on such gasoline or special fuel. Any
person operating an aircraft into this state, other than an aircraft operated by
scheduled air carriers or commuter airline operators, may bring into this state, for
the operation of such aircraft, not more than the capacity for gasoline or special
fuel in the ordinary fuel tank attached to such aircraft without being liable for
payment of the tax on such gasoline or special fuel. In the event of a disagreement
between the operator, driver, or owner of any vehicle, truck, or bus and any officer
or inspector of this state regarding the capacity of the ordinary fuel tank of any
vehicle traveling upon the highways, the operator, driver, or owner shall be
required, at his or her own expense, to prove to the satisfaction of the officer or
inspector the capacity of the ordinary fuel tank attached to such vehicle, and, in the
event it exceeds that exempted by law, he or she shall be required to pay the tax on
any additional gallonage then and there, securing a receipt from the officer or
inspector with whom such disagreement occurred.
(c) and (d) Repealed.
(2.5) to (9) Repealed.
(10) Nothing in this section shall be construed to prohibit the criminal
prosecution of any person who commits a criminal offense in connection with or as
a result of violating any provision of this part 1.
(11) The tax imposed by this section is a debt owed to this state. Every person
subject to it shall pay the tax imposed by this section in the manner prescribed by
this part 1 irrespective of when payment is received by such person for the amount
of any invoice for the sale of gasoline or special fuel including the tax thereon.
(12) On and after January 1, 2022, no supplier, distributor, importer, or
terminal operator may sell gasoline or special fuel on a tax-deferred or tax-exempt
basis, except as provided in section 39-27-102.5.
Source: L. 33: p. 718, � 2. L. 35: p. 905, � 2. CSA: C. 16, � 382. L. 53: p. 152, � 1. CRS 53: � 138-3-2. L. 63: p. 942, � 2. C.R.S. 1963: � 138-2-2. L. 64: p. 656, � 15. L.
65: pp. 1114-1118, �� 2-5. L. 67: pp. 335, 336, 985, �� 1, 2, 3, 1. L. 69: pp. 1140, 1141, ��
1-5. L. 71: pp. 1257, 1258, �� 1, 2. L. 72: p. 572, � 60. L. 73: pp. 1454, 1457, 1458, �� 3,
4, 1, 2. L. 75: (4)(a) amended, p. 1517, � 1, effective January 1, 1976. L. 77: (2)(b)
amended, p. 1838, � 1, effective July 1; (3)(a), (4)(a),and (5)(a) amended and (4)(b)
repealed, pp. 1840, 1841, �� 2, 3, effective January 1, 1978. L. 78: (1)(a) amended, p.
516, � 1, effective July 1. L. 79: (1)(a)(II) amended, p. 1330, � 3, effective May 8; (3)(a)
and (6)(a) amended, p. 426, � 21, effective July 1; (1)(a)(I), (1)(a)(II), (1)(b), (2)(a), and
(2)(b) amended and (2)(c), (2)(d), (3), (4), (5), (6), (7), and (8) repealed, pp. 1475, 1501,
�� 2, 29, effective January 1, 1980. L. 80: (1)(b) amended, p. 737, � 1, effective April
10. L. 81: (1)(a)(II) amended, p. 459, � 2, effective May 18; (1)(a) and (2)(a) amended, p.
1893, � 1, effective June 19. L. 82: (1)(a)(III) amended, p. 573, � 1, effective April 23. L.
83: (1)(a)(II) amended, p. 1539, � 1, effective July 1. L. 84: (1)(a)(III) amended, p. 1024, �
1, effective July 1. L. 85: (1)(a)(III) R&RE, p. 1285, � 1, effective June 6. L. 86: (1)(a)(II)
amended, p. 1127, � 1, effective July 1. L. 88: (1)(b) amended, p. 1330, � 1, effective
April 13; (2)(b) amended, p. 1336, � 2, effective April 14; (1)(a)(I) and (2)(b) amended
and (1)(a)(IV) added, p. 1091, � 7, effective January 1, 1989. L. 89, 1st Ex. Sess.: (1)(a)(II) R&RE and (1)(b) amended, p. 51, �� 1, 3, effective July 1; (1)(a)(II) R&RE and
(1)(b) amended, p. 53, �� 1, 2, effective August 1. L. 91: (1)(a)(IV)(C) added, p. 2397, �
22, effective July 1. L. 91, 1st Ex. Sess.: (1)(a)(IV)(C) added, p. 7, � 11, effective July 1. L. 95: (1)(a)(I) and (1)(b) amended, p. 982, � 2, effective July 1. L. 98: (1)(a)(I), (1)(b),
and (2)(a) amended and (1.5), (2.5), (9), and (10) added, p. 1023, � 2, effective July 1. L.
2000: (1)(a)(I) and (1.5) amended, p. 1916, � 2, effective October 1. L. 2003: (1)(a)(IV)(B) and (1)(b) amended, p. 1817, � 3, effective August 6. L. 2005: (9)(c)
amended, p. 140, � 4, effective April 5; (1)(a)(I), (1)(a)(II), (1)(a)(III), (1)(b), (2)(a), (2)(b),
(2.5), and IP(9)(a) amended and (1)(a)(V) added, p. 863, � 1, effective July 1. L. 2013: (1)(a)(II)(B) and (2)(a) amended and (1)(a)(VI), (1)(a)(VII), and (1)(a)(VIII) added, (HB 13-1110), ch. 225, p. 1059, � 6, effective January 1, 2014. L. 2014: (1)(b) amended, (HB 14-1105), ch. 107, p. 393, � 1, effective August 6. L. 2015: (1)(a)(I), (1)(b)(I), and (2.5)
amended, (HB 15-1228), ch. 315, p. 1285, � 3, effective January 1, 2016. L. 2016: (1)(a)(IV)(B) amended, (SB 16-189), ch. 210, p. 796, � 114, effective June 6. L. 2021: (1)(a)(I), (1)(a)(II), (1)(a)(IV), (1)(b), and (2)(a) amended, (1)(a)(V), (2.5), and (9) repealed,
and (11) and (12) added, (HB 21-1322), ch. 453, p. 2999, � 2, effective January 1, 2022.