Article
Gasoline & Spec. Fuel Tax
- C.R.S. § 39-27-101— Construction
- C.R.S. § 39-27-102— Tax imposed on gasoline and special fuel
- C.R.S. § 39-27-102.5— Exemptions on tax imposed
- C.R.S. § 39-27-103— Refunds
- C.R.S. § 39-27-104— License and deposit
- C.R.S. § 39-27-105— Collection of tax on gasoline and special fuel
- C.R.S. § 39-27-105.5— Lien to secure payment of taxes
- C.R.S. § 39-27-107— When users other than distributors must report
- C.R.S. § 39-27-108— Penalty for failure to report or pay tax
- C.R.S. § 39-27-109.7— Data collection services
- C.R.S. § 39-27-110— Inspection of records
- C.R.S. § 39-27-111— Tax in lieu of all other taxes imposed
- C.R.S. § 39-27-112— Payment of expenses and distribution of funds
- C.R.S. § 39-27-114— False oath
- C.R.S. § 39-27-116— Authority of executive director
- C.R.S. § 39-27-117— Filing with executive director
- C.R.S. § 39-27-119— Not applicable to interstate commerce
- C.R.S. § 39-27-120— Penalties
- C.R.S. § 39-27-121— State treasurer custodian of deposits
- C.R.S. § 39-27-122— Measurement
- C.R.S. § 39-27-123— Department of transportation
- C.R.S. § 39-27-301— Definitions
- C.R.S. § 39-27-302— Agreements between jurisdictions
- C.R.S. § 39-27-303— Tax imposed
- C.R.S. § 39-27-304— Provisions of agreements
- C.R.S. § 39-27-305— Credit for purchases
- C.R.S. § 39-27-306— Tax and fee collection
- C.R.S. § 39-27-307— Compliance
- C.R.S. § 39-27-308— Appeals
- C.R.S. § 39-27-309— Exchange of information
- C.R.S. § 39-27-310— Construction of this part 3