C.R.S. § 38-24.7-101

As used in this article, unless the context otherwise requires: (1) “Distributor” has the same meaning as set forth in section 39-27-101 , C.R.S. (2) “Retailer or other commercial user” means a commercial entity involved in the use of transportation fuel for a taxable purpose under article 27 of title 39 , C.R.S. (3) “Taxes” means the tax on gasoline and special fuel imposed under article 27 of title 39 , C.R.S. (4) “Transportation fuel” means any flammable liquid used primarily as a fuel for the propulsion of motor vehicles, motor boats, or aircraft and includes diesel fuel.