| Notice Filed with SOS |
12/15/2025 |
| Rule |
ProposedRuleAttach2025-00618.pdf
|
| Additional Information |
AddInfoAttach2025-00618.doc
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112, 39-21-119.5, and 39-26-105, C.R.S. |
| Description of Subjects/Issues |
The purpose of this rule is to require the electronic filing of the aviation fuel sales tax return. Specifically, the rule: defines a term used therein; prescribes the dates over a three-year period by which a retailer shall comply with the electronic filing requirements based on the retailer’s annual gross gallons of aviation jet fuel sold or used; and articulates that when a retailer meets the threshold to require electronic filing of the aviation fuel sales tax return, all future returns shall be filed electronically regardless of whether the retailer’s annual gross gallons of aviation jet fuel sold or used fall below the threshold in a subsequent calendar year. |
| Submitted in response to issues raised by COLS/OLLS? |
|
| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
01/15/2026 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing - See Comments |
| Contact Name |
Josh Pens |
| Contact Title |
Director |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |