Colorado § 39-27-306 Tax and fee collection

Colorado Statutes

§ 39-27-306 — Tax and fee collection

Colorado § 39-27-306

Title 39Taxation

Art.Gasoline and Special Fuel Tax

This text of Colorado § 39-27-306 (Tax and fee collection) 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. § 39-27-306 (2026).

Text

(1)The agreement may require the department to perform audits of licensees or persons required to be licensed and who are based in this state to determine whether motor fuel taxes and fees to be collected under the agreement have been reported properly and paid to each jurisdiction that is a party to the agreement. The agreement may authorize other jurisdictions to perform audits on licensees or persons required to be licensed and who are based in such other jurisdictions on behalf of the state of Colorado and forward the audit findings to the department. Such findings may be served upon the licensee or such other person in the same manner as audits performed by the department.

(2)The agreement shall not preclude the department from auditing the records of any person who has u

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(1) The agreement may require the
department to perform audits of licensees or persons required to be licensed and
who are based in this state to determine whether motor fuel taxes and fees to be
collected under the agreement have been reported properly and paid to each
jurisdiction that is a party to the agreement. The agreement may authorize other
jurisdictions to perform audits on licensees or persons required to be licensed and
who are based in such other jurisdictions on behalf of the state of Colorado and
forward the audit findings to the department. Such findings may be served upon the
licensee or such other person in the same manner as audits performed by the
department.

(2) The agreement shall not preclude the department from auditing the
records of any person who has used motor fuels in this state. Any licensee or person
required to be licensed from whom the department has requested records shall
make the records available at the location designated by the department or may
request the department to audit such records at that licensee's or person's place of
business. If the place of business is located outside this state, the department may
require the licensee or such other person to reimburse the department for
authorized per diem and travel expenses.

Legislative History

Source: L. 88: Entire part added, p. 1335, � 1, effective April 14. L. 98: (1) amended, p. 1094, � 4, effective June 1. L. 2021: (1) amended, (SB 21-260), ch. 250, p. 1404, � 20, effective June 17.