Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-27-310
Construction of this part 3 - rules and regulations
# (1)
This part 3 shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this part 3 among jurisdictions enacting it for the purpose of participating in a multijurisdictional motor fuel tax and fee agreement.
# (2)
The department shall adopt such rules and regulations as are necessary to implement this part 3 and any agreement entered into under this part 3. Source: L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: (1) amended, p. 1095, § 6, effective June 1. L. 2021: (1) amended, (SB 21-260), ch. 250, p. 1404, § 21, effective June 17. Cross references: For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021. Tobacco Tax ARTICLE 28 Cigarette Tax Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the apportionment of the gross state cigarette tax to incorporated cities and incorporated towns, see § 39-22-623. PART 1 CIGARETTE TAX
Amendment history
L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: (1) amended, p. 1095, § 6, effective June 1. L. 2021: (1) amended, (SB 21-260), ch. 250, p. 1404, § 21, 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