Colo. Rev. Stat. § 39-27-111

Current through 11/5/2024 election

Section 39-27-111 - Tax in lieu of all other taxes imposed

The tax imposed by this part 1 shall be in lieu of all other taxes imposed upon gasoline or special fuel by this state or any political subdivision thereof, except for the tax on aviation fuel used in turbo-propeller or jet engine aircraft imposed pursuant to sections 39-26-104 and 39-26-202.

C.R.S. § 39-27-111

L. 33: p. 733, § 9. CSA: C. 16, § 389. CRS 53: § 138-3-14. C.R.S. 1963: § 138-2-14. L. 79: Entire section amended, p. 1484, § 10, effective 1/1/1980. L. 88: Entire section amended, p. 1093, § 10, effective 1/1/1989. L. 91: Entire section amended, p. 2391, § 11, effective July 1. L. 91, 1st Ex. Sess.: Entire section amended, p. 7, § 12, effective July 1. L. 2000: Entire section amended, p. 1930, § 10, effective October 1.

The amendment to this section made by chapter 1, L. 91, First Extraordinary Session, p. 7, section 12, supersedes the amendment made by chapter 330, L. 91, p. 2391, section 11. Both acts contained a July 1, 1991, effective date. However the Governor did not sign the act enacted at the First Extraordinary Session until July 5. The act contained in chapter 1 from the First Extraordinary Session was subject to an interrogatory submitted to the Supreme Court by the Governor. The court held the act constitutional on its face. See In re House Bill 91S-1005, 814 P.2d 875 (Colo. 1991).