Tax in lieu of all other taxes imposed

1 rule

The tax imposed by this part 1 shall be in lieu of all other taxes imposed upon gasoline or special fuel by this state or any political subdivision thereof, except for the tax on aviation fuel used in turbo-propeller or jet engine aircraft imposed pursuant to sections 39-26-104 and 39-26-202.

in view

Whole section

Encodings · 1

other_state_or_local_fuel_tax_is_displaced_by_part_1_taxCO 39 § 39-27-111 · derived

Colo. Rev. Stat. § 39-27-111

name: other_state_or_local_fuel_tax_is_displaced_by_part_1_tax
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-27-111
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-27-111
versions:
  - effective_from: '0001-01-01'
    formula: >-
      part_1_tax_is_imposed

      and
      other_tax_is_imposed_by_state_or_political_subdivision_on_gasoline_or_special_fuel

      and not
      tax_is_on_aviation_fuel_used_in_turbopropeller_or_jet_engine_aircraft

▸rulespec code

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statutes/39/39-27-111.yaml

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Rules

other_state_or_local_fuel_tax_is_displaced_by_part_1_tax

Derived

source: Colo. Rev. Stat. § 39-27-111

- name: other_state_or_local_fuel_tax_is_displaced_by_part_1_tax
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-27-111
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-27-111
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        part_1_tax_is_imposed
        and other_tax_is_imposed_by_state_or_political_subdivision_on_gasoline_or_special_fuel
        and not tax_is_on_aviation_fuel_used_in_turbopropeller_or_jet_engine_aircraft

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-26-104inferredCO › Statutes › Title 39 › § 39-26-104

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