Colorado § 39-27-120 Penalties

Colorado Statutes

§ 39-27-120 — Penalties

Colorado § 39-27-120

Title 39Taxation

Art.Gasoline and Special Fuel Tax

This text of Colorado § 39-27-120 (Penalties) 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. § 39-27-120 (2026).

Text

Any person who in any way violates any of the
provisions of this part 1 for which no penalty is expressly provided is punished as
provided by section 39-21-118. In addition to the foregoing penalties, the executive
director of the department of revenue may suspend or revoke the license of any
person who violates any of the provisions of this part 1 and shall notify the person of
the suspension or revocation and, upon application to any court of competent
jurisdiction without furnishing bond, is entitled to an injunction restraining the
person from operating, transporting, using, selling, delivering, or transferring any
gasoline or special fuel in this state while the license or permit of the person has
been suspended or revoked. The attorney general shall institute an action on be

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Any person who in any way violates any of the
provisions of this part 1 for which no penalty is expressly provided is punished as
provided by section 39-21-118. In addition to the foregoing penalties, the executive
director of the department of revenue may suspend or revoke the license of any
person who violates any of the provisions of this part 1 and shall notify the person of
the suspension or revocation and, upon application to any court of competent
jurisdiction without furnishing bond, is entitled to an injunction restraining the
person from operating, transporting, using, selling, delivering, or transferring any
gasoline or special fuel in this state while the license or permit of the person has
been suspended or revoked. The attorney general shall institute an action on behalf
of the state against any person required to collect or pay the tax imposed by this
part 1, or the sureties of the person, to collect or recover the amount of tax due
from the person, together with penalties and interest thereon.

Legislative History

Source: L. 33: p. 733, � 8. CSA: C. 16, � 388. L. 53: p. 162, � 5. CRS 53: � 138-3-13. C.R.S. 1963: � 138-2-13. L. 79: Entire section amended, p. 1486, � 17, effective January 1, 1980. L. 85: Entire section amended, p. 1261, � 20, effective January 1, 1986. L. 2000: Entire section amended, p. 1931, � 13, effective October 1. L. 2021: Entire section amended, (HB 21-1322), ch. 453, p. 3020, � 11, effective January 1, 2022.