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Correct Defects With Gas And Special Fuel Tax

Concerning the correction of technical defects with definitions that resulted from a restructuring of the gasoline and special fuel tax in 2021.
2022 Regular Session
Fiscal Policy & Taxes
Bill Summary

Statutory Revision Committee. In 2021, the general assembly enacted a law to restructure the gasoline and special fuel tax. As a result of that legislation, there are 2 defects with the definitions used for purposes of the tax. First, within the definition of "bulk transfer and terminal system", which generally applies to gasoline and special fuel, there is one reference that only applies to gasoline. The bill adds special fuel to the definition, so that the definition consistently applies to both types of fuel.

Second, the definition of "gasoline" lists fuels that are excluded from the definition. As part of restructuring the fuel tax statutes, the 2021 legislation removed from the list of excluded fuels a certain type of aviation fuel and instead created an exemption that achieved the same effect as the exclusion. In doing so, the legislation also inadvertently removed from the definition of "gasoline" another type of aviation fuel that remains subject to tax at a special rate specifically prescribed by statute for this fuel. This bill adds aviation fuel back to the definition of "gasoline" so that it is clear that the nonexempt fuel continues to be subject to the tax.

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    06/08/2022 Signed Act PDF
    05/16/2022 Final Act PDF
    04/22/2022 Rerevised PDF
    04/21/2022 Revised PDF
    04/08/2022 Reengrossed PDF
    04/07/2022 Engrossed PDF
    03/21/2022 Introduced PDF