Colorado § 39-27-306 - Tax and fee collection.
Full text of Colorado Colorado Revised Statutes § 39-27-306 — Tax and fee collection., with citation guidance and answers to common questions.
§ 39-27-306. Tax and fee collection.
(1) The agreement may require the department to perform audits of licensees or persons required to be licensed and who are based in this state to determine whether motor fuel taxes and fees to be collected under the agreement have been reported properly and paid to each jurisdiction that is a party to the agreement. The agreement may authorize other jurisdictions to perform audits on licensees or persons required to be licensed and who are based in such other jurisdictions on behalf of the state of Colorado and forward the audit findings to the department. Such findings may be served upon the licensee or such other person in the same manner as audits performed by the department.
(2) The agreement shall not preclude the department from auditing the records of any person who has used motor fuels in this state. Any licensee or person required to be licensed from whom the department has requested records shall make the records available at the location designated by the department or may request the department to audit such records at that licensee's or person's place of business. If the place of business is located outside this state, the department may require the licensee or such other person to reimburse the department for authorized per diem and travel expenses.
Source: L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 98: (1) amended, p. 1094, § 4, effective June 1. L. 2021: (1) amended, (SB 21-260), ch. 250, p. 1404, § 20, effective June 17.
Cross references: For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-27-306
What does Colorado Revised Statutes § 39-27-306 cover?
Section 39-27-306 ("Tax and fee collection.") 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 § 39-27-306?
A common citation format is "Colorado Revised Statutes § 39-27-306" (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 § 39-27-306 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.