Colorado § 39-27-107 When users other than distributors must report

Colorado Statutes

§ 39-27-107 — When users other than distributors must report

Colorado § 39-27-107

Title 39Taxation

Art.Gasoline and Special Fuel Tax

This text of Colorado § 39-27-107 (When users other than distributors must report) 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. § 39-27-107 (2026).

Text

Except as
otherwise provided in section 39-27-102 for persons that export gasoline, every
person not a licensed distributor who uses any gasoline in this state or who has in
his or her possession any gasoline, other than that contained in the ordinary fuel
tank attached to a motor vehicle or aircraft, upon which a licensed distributor has
not paid or is not liable for the tax imposed in this part 1 shall file a sworn statement
with the executive director of the department of revenue on or before the twenty-sixth day of the calendar month on such form as the executive director prescribes
and furnishes, showing the amount of gasoline so used and held, and shall pay to
the executive director the tax imposed on all such gasoline. This section does not
apply to a user who is exempt fro

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Except as
otherwise provided in section 39-27-102 for persons that export gasoline, every
person not a licensed distributor who uses any gasoline in this state or who has in
his or her possession any gasoline, other than that contained in the ordinary fuel
tank attached to a motor vehicle or aircraft, upon which a licensed distributor has
not paid or is not liable for the tax imposed in this part 1 shall file a sworn statement
with the executive director of the department of revenue on or before the twenty-sixth day of the calendar month on such form as the executive director prescribes
and furnishes, showing the amount of gasoline so used and held, and shall pay to
the executive director the tax imposed on all such gasoline. This section does not
apply to a user who is exempt from taxation under section 39-27-102.5 (9).

Legislative History

Source: L. 33: p. 729, � 5. CSA: C. 16, � 385. CRS 53: � 138-3-7. C.R.S. 1963: � 138-2-7. L. 79: Entire section amended, p. 1483, � 7, effective January 1, 1980. L. 88: Entire section amended, p. 1093, � 9, effective January 1, 1989. L. 98: Entire section amended, p. 1030, � 5, effective July 1. L. 2013: Entire section amended, (HB 13-1110), ch. 225, p. 1063, � 10, effective January 1, 2014.