Colo. Rev. Stat. § 43-4-1505
Fuels impact reduction fee
Colorado · Colorado Revised Statutes Title 43 — Transportation · Status: effective
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- Citation
- Colo. Rev. Stat. § 43-4-1505, Fuels impact reduction fee, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2321633
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Full text
(1) In furtherance of its business purpose, beginning September 1, 2023, the enterprise shall impose a fuels impact reduction fee per gallon to be paid by a licensed fuel excise tax distributor within Colorado and a licensed fuel distributor who ships products from outside of Colorado to a point within Colorado. For the purpose of minimizing compliance costs for distributors and administrative costs for the state, the department of revenue shall collect the fuels impact reduction fee on behalf of the enterprise, and a fuel distributor shall pay the fee to the department of revenue as required by section 8-20-206.5 (8)(a).
(2) For a licensed fuel excise tax distributor within Colorado and a licensed fuel distributor who ships products from outside of Colorado to a point within Colorado, beginning September 1, 2023, the enterprise shall impose the fuels impact reduction fee in a reasonable amount that is no more than six thousand one hundred twenty-five millionths of a dollar per gallon of fuel products delivered for sale or use in Colorado.
(3) As required by section 8-20-206.5 (8)(c), the executive director of the department of revenue shall transmit any fuels impact reduction fee revenue it collects to the state treasurer who shall credit the revenue, minus the costs to the department of revenue for collecting the fee, to the fund.