Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-27-302
Agreements between jurisdictions
The department may enter into a motor fuel tax and fee cooperative agreement with another jurisdiction or jurisdictions that provide for the administration, collection, and enforcement of each jurisdiction's motor fuel taxes and fees on motor fuel used by motor carriers. The agreement shall not contain any provision that exempts any motor vehicle, owner, or operator from complying with the laws, rules, and regulations pertaining to motor vehicle licensing, size, weight, load, or operation upon the public highways of this state. Source: L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 98: Entire section amended, p. 1094, § 2, effective June 1. L. 2021: Entire section amended, (SB 21-260), ch. 250, p. 1403, § 17, effective June 17. Cross references: For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
Amendment history
L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 98: Entire section amended, p. 1094, § 2, effective June 1. L. 2021: Entire section amended, (SB 21-260), ch. 250, p. 1403, § 17, effective June 17.
Source: view the official text
In this article (31 sections)
- 39-27-101 · Construction - definitions
- 39-27-102 · Tax imposed on gasoline and special fuel - deposits -…
- 39-27-102.5 · Exemptions on tax imposed - ex-tax purchases -…
- 39-27-103 · Refunds - penalties - checkoff - limits on collections -…
- 39-27-104 · License and deposit - exception
- 39-27-105 · Collection of tax on gasoline and special fuel - rules -…
- 39-27-105.5 · Lien to secure payment of taxes - exemption - recovery
- 39-27-107 · When users other than distributors must report
- 39-27-108 · Penalty for failure to report or pay tax
- 39-27-109.7 · Data collection services
- 39-27-110 · Inspection of records
- 39-27-111 · Tax in lieu of all other taxes imposed
- 39-27-112 · Payment of expenses and distribution of funds
- 39-27-114 · False oath
- 39-27-116 · Authority of executive director - enforcement
- 39-27-117 · Filing with executive director - when deemed to have been…
- 39-27-119 · Not applicable to interstate commerce
- 39-27-120 · Penalties
- 39-27-121 · State treasurer custodian of deposits
- 39-27-122 · Measurement - liquefied petroleum gas and natural gas -…
- 39-27-123 · Department of transportation - special fuels - impact -…
- 39-27-301 · Definitions
- 39-27-302 · Agreements between jurisdictions
- 39-27-303 · Tax imposed
- 39-27-304 · Provisions of agreements
- 39-27-305 · Credit for purchases
- 39-27-306 · Tax and fee collection
- 39-27-307 · Compliance
- 39-27-308 · Appeals
- 39-27-309 · Exchange of information
- 39-27-310 · Construction of this part 3 - rules and regulations