Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-27-309
Exchange of information
The agreement may require each jurisdiction to forward to other jurisdictions that are a party to the agreement any information available relating to the acquisition, sales, use, or movement of motor fuels by any licensee or person required to be licensed. The department may further disclose to other jurisdictions that are a party to the agreement information relating to the persons, offices, motor vehicles, and other real and personal property of persons licensed or required to be licensed under the agreement. Source: L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: Entire section amended, p. 1094, § 5, effective June 1.
Amendment history
L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: Entire section amended, p. 1094, § 5, effective June 1.
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