1997
HOUSE BILL 971137
BY REPRESENTATIVE Zimmerman;
also SENATORS Ament, Arnold, Chlouber, Matsunaka,
Norton, Powers, and Wattenberg.
CONCERNING REQUIREMENTS FOR THE FILING OF APPLICATIONS
FOR REFUNDS OF GASOLINE TAX.
Be it enacted by the General Assembly of the State
of Colorado:
SECTION 1. 3927103
(3) (d), Colorado Revised Statutes, 1994 Repl. Vol., is amended
to read:
3927103. Refunds
penalties checkoff. (3) (d) Application
for a refund under this section shall be made within six
TWELVE months after the date of purchase of the gasoline BUT NOT
MORE THAN ONCE EACH CALENDAR QUARTER. Such application shall
be made on forms prescribed and furnished by the executive director,
which shall contain such information as he
THE EXECUTIVE DIRECTOR may deem necessary and which refund forms
shall be available at gasoline dealers, and shall be accompanied
by the affidavit of the purchaser. At the time of making each
sale and delivery of gasoline upon which a refund of tax may be
claimed, the dealer shall prepare an invoice, in duplicate, in
a form approved by the executive director and containing such
information as he
THE EXECUTIVE DIRECTOR may deem necessary and carrying a serial
number which
THAT shall not be repeated through any one calendar year. No
additional invoices covering the same sale and delivery of gasoline
shall be issued by the dealer. The original copy of such invoice
shall be delivered to the purchaser of the gasoline, and, upon
payment in full of such invoice, the dealer shall enter thereon
his THE
DEALER'S full name and a notation showing payment thereof. With
respect to invoices covering the sale and delivery of gasoline
to the state or those political subdivisions of the state specified
in subsection (2) of this section, it shall not be necessary for
the dealer to enter his
THE DEALER'S name and the notation showing payment thereof. Upon
proper application, refund shall be made directly to such political
subdivisions upon presentation of the original invoices together
with a certification of the date and number of the warrant by
which such invoices were paid. The duplicate copy of the invoice
shall be retained by the dealer for a period of twentyfour
months at the place of business where issued, and such duplicate
invoices and other records of the dealer shall be available for
examination by the executive director or his
THE EXECUTIVE DIRECTOR'S representatives. The executive director
shall make demand for repayment of any refund of tax which
THAT has been illegally or erroneously made to any person, and
he THE
EXECUTIVE DIRECTOR is authorized to request the attorney general
or any district attorney of the state to institute a suit for
collection of any money illegally or erroneously refunded to any
person.
SECTION 2. Effective date applicability.
This act shall take effect July 1,
1997, and shall apply to purchases of gasoline on or after said
date.
SECTION 3. Safety
clause. The general assembly hereby finds, determines, and
declares that this act is necessary for the immediate preservation
of the public peace, health, and safety.
____________________________ ____________________________
Charles E. Berry Tom Norton
SPEAKER OF THE HOUSE PRESIDENT OF
OF REPRESENTATIVES THE SENATE
____________________________ ____________________________
Judith M. Rodrigue Joan M. Albi
CHIEF CLERK OF THE HOUSE SECRETARY OF
OF REPRESENTATIVES THE SENATE
APPROVED________________________________________
_________________________________________
Roy Romer
GOVERNOR OF THE STATE
OF COLORADO