Colorado § 38-24.7-101 - Definitions.
Full text of Colorado Colorado Revised Statutes § 38-24.7-101 — Definitions., with citation guidance and answers to common questions.
§ 38-24.7-101. Definitions.
As used in this article, unless the context otherwise requires:
(1) "Distributor" has the same meaning as set forth in section 39-27-101, C.R.S.
(2) "Retailer or other commercial user" means a commercial entity involved in the use of transportation fuel for a taxable purpose under article 27 of title 39, C.R.S.
(3) "Taxes" means the tax on gasoline and special fuel imposed under article 27 of title 39, C.R.S.
(4) "Transportation fuel" means any flammable liquid used primarily as a fuel for the propulsion of motor vehicles, motor boats, or aircraft and includes diesel fuel.
Source: L. 2016: Entire article added, (SB 16-166), ch. 357, p. 1485, § 1, effective August 10.
Frequently Asked Questions About Colorado § 38-24.7-101
What does Colorado Revised Statutes § 38-24.7-101 cover?
Section 38-24.7-101 ("Definitions.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 38-24.7-101?
A common citation format is "Colorado Revised Statutes § 38-24.7-101" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 38-24.7-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.