Colorado § 39-27-301 Definitions

Colorado Statutes

§ 39-27-301 — Definitions

Colorado § 39-27-301

Title 39Taxation

Art.Gasoline and Special Fuel Tax

This text of Colorado § 39-27-301 (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. § 39-27-301 (2026).

Text

As used in this part 3, unless the context otherwise requires:

(1)Agreement means a motor fuel tax and fee agreement under this part 3.

(2)Base jurisdiction means the jurisdiction in which the motor carrier is legally domiciled or, in the case of a motor carrier who has no legal domicile, the jurisdiction from or in which the motor carrier's vehicles are most frequently dispatched, garaged, serviced, maintained, operated, or otherwise controlled.

(3)Department means the department of revenue. (3.3) Fee means the road usage fee imposed by section 43-4-217 (3) and

(4)and the bridge and tunnel impact fee imposed by section 43-4-805 (5)(g.5). (3.5) Jurisdiction means a state, territory, or possession of the United States, the District of Columbia, or a foreign country, including

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As used in this part 3, unless the context otherwise
requires:

(1) Agreement means a motor fuel tax and fee agreement under this part 3.

(2) Base jurisdiction means the jurisdiction in which the motor carrier is
legally domiciled or, in the case of a motor carrier who has no legal domicile, the
jurisdiction from or in which the motor carrier's vehicles are most frequently
dispatched, garaged, serviced, maintained, operated, or otherwise controlled.

(3) Department means the department of revenue.

(3.3) Fee means the road usage fee imposed by section 43-4-217 (3) and
(4) and the bridge and tunnel impact fee imposed by section 43-4-805 (5)(g.5).

(3.5) Jurisdiction means a state, territory, or possession of the United
States, the District of Columbia, or a foreign country, including a state, province,
territory, or possession of a foreign country.

(4) Licensee means a motor carrier who has been issued a fuel tax license
under a motor fuel tax and fee agreement.

(5) Motor carrier means an individual, limited liability company,
partnership, firm, association, or private or public corporation engaged in
commercial operation of motor vehicles involving two or more jurisdictions, any part
of which is within this state or any other jurisdiction that is party to an agreement
under this part 3.

(6) Motor fuel means all fuel subject to fees and subject to tax under this
article 27.

(7) (Deleted by amendment, L. 98, p. 1093, � 1, effective June 1, 1998.)

Legislative History

Source: L. 88: Entire part added, p. 1334, � 1, effective April 14; (5) amended, p. 1437, � 39, effective June 11. L. 90: (5) amended, p. 458, � 43, effective April 18. L. 98: (2), (5), and (7) amended and (3.5) added, p. 1093, � 1, effective June 1. L. 2021: (1), (4), and (6) amended and (3.3) added, (SB 21-260), ch. 250, p. 1403, � 16, effective June 17.