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Second Regular Session
Sixty-first General Assembly
LLS NO. 980089.01 MKH
HOUSE BILL 981013
STATE OF COLORADO
BY REPRESENTATIVE Swenson;
also SENATOR Thiebaut.
TRANSPORTATION & ENERGY
A BILL FOR AN ACT
CONCERNING THE REGULATION OF SPECIAL FUEL.
(Note: This summary applies to this bill as introduced
and does not necessarily reflect any amendments that may be subsequently
Transportation legislation review committee. Authorizes ports of entry weigh station personnel, upon stopping any owner or operator of a motor vehicle for reasonable cause, to check the fuel tank of such vehicle for taxexempt diesel fuel dyed in accordance with federal regulations. Makes it unlawful for any person to operate a motor vehicle on any public highway using such dyed fuel and specifies the penalty for committing such violation. Allows the department of revenue to conduct audits of persons committing such violations and requires the department to report such violations to the federal internal revenue service.
Increases from one dollar to 10 dollars the fee for
each single trip permit required for special fuel importers.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. 428104 (2), Colorado Revised Statutes, is amended to read:
428104. Powers and duties.
(2) (a) The personnel of a port of entry weigh
station, during the time that they are actually engaged in performing
their duties as such and while acting under proper orders or regulations
issued by the executive director of the department of revenue,
shall have and exercise all the powers invested in peace officers
in connection with the enforcement of the provisions of this article,
articles 2 and 20 of this title, part 5 of article 4 of this title,
and section 424235; except that they shall not have
the power to serve civil writs and process.
(b) IN ADDITION TO THE POWERS SPECIFIED IN PARAGRAPH (a) OF THIS SUBSECTION (2), in the exercise of their duties, such personnel shall have the authority to:
(I) REQUIRE THE OWNER OR OPERATOR OF ANY MOTOR VEHICLE WHEN STOPPED FOR REASONABLE CAUSE TO SUBMIT TO AN INSPECTION OF THE FUEL TANK OF SUCH VEHICLE FOR THE PURPOSE OF ENSURING THAT THE VEHICLE IS NOT OPERATING ON THE PUBLIC HIGHWAYS OF THE STATE USING TAXEXEMPT DIESEL FUEL DYED IN ACCORDANCE WITH FEDERAL REGULATIONS IN VIOLATION OF SECTION 4241414; AND
(II) Restrain and detain persons or vehicles and may impound any vehicle until any tax or license fee imposed by law is paid or until compliance is had with any tax or regulatory law or regulation issued thereunder.
SECTION 2. Part 14 of article 4 of title 42, Colorado Revised Statutes, is amended BY THE ADDITION OF A NEW SECTION to read:
4241414. Use of dyed fuel on highways prohibited. (1) NO PERSON SHALL OPERATE A MOTOR VEHICLE UPON ANY HIGHWAY OF THE STATE USING TAXEXEMPT DIESEL FUEL DYED IN ACCORDANCE WITH STATE AND FEDERAL REGULATIONS.
(2) (a) ANY PERSON WHO VIOLATES SUBSECTION (1) OF THIS SECTION COMMITS A CLASS B TRAFFIC INFRACTION.
(b) ANY PERSON WHO COMMITS A SUBSEQUENT VIOLATION OF SUBSECTION (1) OF THIS SECTION WITHIN A TWELVEMONTH PERIOD SHALL BE SUBJECT TO AN INCREASED PENALTY PURSUANT TO SECTION 4241701 (4) (a) (I) (N).
(3) ANY PERSON VIOLATING ANY PROVISION OF THIS SECTION SHALL BE SUBJECT TO AUDIT BY THE DEPARTMENT REGARDING PAYMENT OF MOTOR FUEL TAX. THE DEPARTMENT SHALL NOTIFY THE FEDERAL INTERNAL REVENUE SERVICE OF ANY VIOLATION ARISING UNDER THE PROVISIONS OF THIS SECTION.
SECTION 3. 4241701 (4) (a) (I) (N), Colorado Revised Statutes, is amended to read:
4241701. Traffic offenses and infractions classified penalties penalty and surcharge schedule. (4) (a) (I) Except as provided in paragraph (c) of subsection (5) of this section, every person who is convicted of, who admits liability for, or against whom a judgment is entered for a violation of any provision of this title to which the provisions of paragraph (a) or (b) of subsection (5) of this section apply shall be fined or penalized, and have a surcharge levied thereon pursuant to section 244.2104 (1) (b) (I), C.R.S., in accordance with the penalty and surcharge schedule set forth in subsubparagraphs (A) to (P) of this
subparagraph (I); or, if no penalty or surcharge is specified in the schedule, the penalty for class A and class B traffic infractions shall be fifteen dollars, and the surcharge shall be two dollars. These penalties and surcharges shall apply whether the defendant acknowledges the defendant's guilt or liability in accordance with the procedure set forth by
paragraph (a) of subsection (5) of this section or
is found guilty by a court of competent jurisdiction or has judgment
entered against the defendant by a county court magistrate. Penalties
and surcharges for violating specific sections shall be as follows:
Section Violated Penalty Surcharge
(N) Other offenses:
4241301 (2)(a.5) $ 50.00 $ 6.00
4241402 50.00 6.00
4241403 15.00 2.00
4241404 15.00 2.00
4241406 35.00 4.00
4241407 35.00 4.00
424314 35.00 4.00
4241408 15.00 2.00
4241414 (2)(a) 100.00 12.00
4241414 (2)(b) 500.00 60.00
SECTION 4. 3927205 (3) (a), Colorado Revised Statutes, is amended to read:
3927205. Tax collection.
(3) (a) Except as provided in paragraph (a) of
subsection (2) of this section and in section 3927202
(2) (d), every person who imports into this state special fuel
within the fuel tank of a motor vehicle and who is not required
to report special fuel usage under the provisions of subsection
(2) of this section shall obtain from the port of entry, or from
the office of the department of revenue nearest the point of entry
into this state, or from any officer of the Colorado state patrol
a single trip permit that shall contain a description of the motor
vehicle, a description of the points of travel within the state
of Colorado, and such other information as the executive director
may require. At the time of issuance of such single trip permit,
a tax will be computed and paid based on the consumption rate
of four miles per gallon for special fuel consumed within Colorado
at the special fuel tax rate provided by section 3927202.
A fee of
TEN DOLLARS shall be paid for each single trip permit, and the
permit shall be valid for a period of seventytwo hours.
SECTION 5. Effective
date. This act shall take effect at 12:01 a.m.
on the day following the expiration of the ninetyday period
after final adjournment of the general assembly that is allowed
for submitting a referendum petition pursuant to article V, section
1 (3) of the state constitution; except that, if a referendum
petition is filed against this act or an item, section, or part
of this act within such period, then the act, item, section, or
part, if approved by the people, shall take effect on the date
of the official declaration of the vote thereon by proclamation
of the governor.