Colorado § 39-27-107 - When users other than distributors must report.
Full text of Colorado Colorado Revised Statutes § 39-27-107 — When users other than distributors must report., with citation guidance and answers to common questions.
§ 39-27-107. When users other than distributors must report.
Except as otherwise provided in section 39-27-102 for persons that export gasoline, every person not a licensed distributor who uses any gasoline in this state or who has in his or her possession any gasoline, other than that contained in the ordinary fuel tank attached to a motor vehicle or aircraft, upon which a licensed distributor has not paid or is not liable for the tax imposed in this part 1 shall file a sworn statement with the executive director of the department of revenue on or before the twenty-sixth day of the calendar month on such form as the executive director prescribes and furnishes, showing the amount of gasoline so used and held, and shall pay to the executive director the tax imposed on all such gasoline. This section does not apply to a user who is exempt from taxation under section 39-27-102.5 (9).
Source: L. 33: p. 729, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-7. C.R.S. 1963: § 138-2-7. L. 79: Entire section amended, p. 1483, § 7, effective January 1, 1980. L. 88: Entire section amended, p. 1093, § 9, effective January 1, 1989. L. 98: Entire section amended, p. 1030, § 5, effective July 1. L. 2013: Entire section amended, (HB 13-1110), ch. 225, p. 1063, § 10, effective January 1, 2014.
Cross references: For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 225, Session Laws of Colorado 2013.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-27-107
What does Colorado Revised Statutes § 39-27-107 cover?
Section 39-27-107 ("When users other than distributors must report.") 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 § 39-27-107?
A common citation format is "Colorado Revised Statutes § 39-27-107" (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 § 39-27-107 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.