SENATE BILL 23-280
BY SENATOR(S) Mullica, Priola, Rodriguez;
also REPRESENTATIVE(S) Snyder, Bird, Boesenecker, Brown, Dickson,
Joseph, Ricks, Titone, Young, McCluskie.
C
ONCERNING THE MITIGATION OF CERTAIN TRANSPORTATION -RELATED
ENVIRONMENTAL HAZARDS
, AND, IN CONNECTION THEREWITH ,
CREATING THE FUELS IMPACT ENTERPRISE TO ADMINISTER PROGRAMS
AND IMPOSE FEES THAT ARE RELATED TO THE TRANSPORTATION OF
FUEL WITHIN THE STATE
, MODIFYING THE FEE COLLECTED FOR THE
DISTRIBUTION TO THE PERFLUOROALKYL AND POLYFLUOROALKYL
SUBSTANCES CASH FUND
, MODIFYING THE PETROLEUM STORAGE
TANK FUND
, ALLOWING THE COLORADO STATE PATROL TO CONFORM
HAZARD MATERIALS ROUTING REGULATIONS TO TRANSPORTATION
COMMISSION RULES
, AND MAKING AN APPROPRIATION .
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, 8-20.5-103, amend (3)
introductory portion, (3)(f)(II), (9)(a)(III), and (9)(a)(IV); and add (3.7) and
(9)(a)(V) as follows:
8-20.5-103. Petroleum storage tank fund - petroleum cleanup
NOTE: This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. and redevelopment fund - creation - rules - repeal. (3) The moneys
MONEY in the petroleum storage tank fund are IS continuously appropriated
to the division of oil and public safety; except that moneys THE
EXPENDITURE OF MONEY
for the purposes specified in paragraphs (b), (f),and (g) of this subsection (3) are SUBSECTIONS (3)(b), (3)(f), AND (3)(g) OF
THIS SECTION IS
subject to annual appropriation by the general assembly.
The fund shall be used for:
(f) (II) This paragraph (f)
SUBSECTION (3)(f) is repealed, effective
September 1, 2023 SEPTEMBER 1, 2033.
(3.7) T
HE DIRECTOR OF THE DIVISION OF OIL AND PUBLIC SAFETY
MAY ANNUALLY TRANSFER UP TO FIVE HUNDRED THOUSAND DOLLARS FROM
THE PETROLEUM STORAGE TANK F UND TO THE PETROLEUM CLE ANUP AND
REDEVELOPMENT FUND
.
(9) (a) There is hereby created in the state treasury the petroleum
cleanup and redevelopment fund, which is referred to in this subsection (9)
as the redevelopment fund. The redevelopment fund's sources of revenue
are:
(III) Any legislative appropriations made to the redevelopment fund;
and
(IV) Earned interest, which the state treasurer shall deposit in the
redevelopment fund;
AND
(V) MONEY TRANSFERRED FROM THE PETROLEUM STORAGE TANK
FUND PURSUANT TO SUBSECTION
(3.7) OF THIS SECTION.
SECTION 2. In Colorado Revised Statutes, 8-20.5-206, add (1)(f)
as follows:
8-20.5-206. Financial responsibility for petroleum underground
storage tanks. (1) (f) T
HE DIRECTOR OF THE DIVISION OF OIL AND PUBLIC
SAFETY
, IN CONSULTATION WITH THE PETROLEUM STORAGE TANK
COMMITTEE ESTABLISHED PURSUANT TO SECTION
8-20.5-104, MAY
ESTABLISH RULES THAT ALLOW THE PAYMENT REQUIRED BY SUBSECTION
(1)(b)(I) OF THIS SECTION TO BE BASED ON A PERCENTAGE THAT IS LESS
THAN ONE HUNDRED PERCENT OF THE REMEDIATION AMOUNT
.
PAGE 2-SENATE BILL 23-280 SECTION 3. In Colorado Revised Statutes, 8-20-206.5, amend
(1)(c), (6)(a) introductory portion, (6)(b), (6)(d) introductory portion, (6)(e),
and (6)(f); and add (6)(d.5) and (8) as follows:
8-20-206.5. Environmental response surcharge - liquefied
petroleum gas and natural gas inspection fund - perfluoroalkyl and
polyfluoroalkyl substances cash fund - hazardous materials
infrastructure cash fund - fuels impact reduction grant program -
definitions. (1) (c) Notwithstanding paragraph (b) of this subsection (1)
SUBSECTION (1)(b) OF THIS SECTION, on and after September 1, 2023,
SEPTEMBER 1, 2033, if the available fund balance in the petroleum storage
tank fund is greater than eight million dollars, no surcharge shall be
imposed, but if the available fund balance in the fund is less than eight
million dollars, the fee imposed by paragraph (a) of this subsection (1)
SUBSECTION (1)(a) OF THIS SECTION is twenty-five dollars per tank
truckload.
(6) (a) In addition to the payment PAYMENTS collected under
subsection PURSUANT TO SUBSECTIONS (1)(a) AND (8)(a) of this section, the
executive director of the department of revenue shall also collect a fee to:
(b) On and after September 1, 2020, but before September 1, 2026
SEPTEMBER 1, 2031, every manufacturer of fuel products who manufactures
such products for sale within Colorado or who ships such products from any
point outside of Colorado to a distributor within Colorado and every
distributor who ships such products from any point outside of Colorado to
a point within Colorado shall pay to the executive director of the department
of revenue, each calendar month, twenty-five dollars per tank truckload of
fuel products delivered during the previous calendar month for sale or use
in Colorado. This section does not apply to fuel that is used in aviation or
to odorized liquefied petroleum gas and natural gas.
(d) On and after October 1, 2021, but before October 1, 2026
OCTOBER 1, 2023, the executive director of the department of revenue shall
transmit any fee collected in accordance with this subsection (6) to the state
treasurer, who shall credit:
(d.5) O
N AND AFTER OCTOBER 1, 2023, BUT BEFORE OCTOBER 1,
2031,
THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE SHALL
TRANSMIT ANY FEE COLLECTED IN ACCORDANCE WITH THIS SUBSECTION
(6)
PAGE 3-SENATE BILL 23-280 TO THE STATE TREASURER, WHO SHALL CREDIT:
(I) F
IRST, THE COSTS TO THE DEPARTMENT OF REVENUE FOR
ADMINISTERING THE FEE AND THE COSTS TO THE DEPARTMENT OF REVENUE
FOR ADMINISTERING THE TAX CREDIT CREATED IN SECTION
39-30-104 (7);
(II) S
ECOND, TWO MILLION DOLLARS TO THE DEPARTMENT OF PUBLIC
SAFETY FOR USE BY THE
COLORADO STATE PATROL TO SUPPORT THE
REGULATION OF AND RESPONSE TO HAZARDOUS MATERIALS ON HIGHWAYS
IN THE STATE
, TO MAKE EMPLOYER CONTRIBUTIONS TO A MULTIPLE
EMPLOYER HEALTH TRUST IN ORDER TO PARTICIPATE IN THE VOLUNTARY
FIREFIGHTER CANCER BENEFITS PROGRAM PURSUANT TO PART
4 OF ARTICLE
5 OF TITLE 29, AND AS WELL AS ENFORCEMENT OF COMMERCIAL AND
HAZARDOUS MATERIALS CRITICAL CORRIDORS DESIGNATED BY THE CHIEF OF
THE
COLORADO STATE PATROL; AND
(III) THIRD, OF THE AMOUNT REMAINING:
(A) S
EVENTY PERCENT TO THE PERFLUOROALKYL AND
POLYFLUOROALKYL SUBSTANCES CASH FUND
; AND
(B) THIRTY PERCENT TO THE DEPARTMENT OF TRANSPORTATION TO
SUPPORT FUNCTIONS RELATED TO THE TRANSPORTATION OF HAZARDOUS
MATERIALS AND THE SAFE AND EFFICIENT MOVEMENT OF FREIGHT
, AS WELL
AS TO SUPPORT INFRASTRUCTURE PROJECTS THAT ENHANCE THE SAFETY OF
THE MOVEMENT OF FREIGHT AND HAZAR DOUS MATERIALS SUCH AS THE
INSTALLATION OF FOAM SUPPRESSION SYSTEMS IN THE
EISENHOWER-JOHNSON TUNNELS , THE MITIGATION OF HAZARDS IN
GLENWOOD CANYON, AND OTHER USES NECESSARY TO SECURE THE SAFE
TRANSPORT OF FUELS THROUGH THE
I-70 MOUNTAIN CORRIDOR.
(e) (I)
BEFORE OCTOBER 1, 2023, notwithstanding subsection (6)(b)
of this section, if the available fund balance in the perfluoroalkyl and
polyfluoroalkyl substances cash fund is greater than eight million dollars,
the executive director of the department of revenue shall not collect the fee
described in subsection (6)(b) of this section, but if the available balance in
the fund is less than eight million dollars within a fiscal year, the executive
director of the department of revenue shall impose a fee in accordance with
subsection (6)(b) of this section.
PAGE 4-SENATE BILL 23-280 (II) ON OR AFTER OCTOBER 1, 2023, NOTWITHSTANDING SUBSECTION
(6)(b) OF THIS SECTION, IF THE AVAILABLE FUND BALANCE IN THE
PERFLUOROALKYL AND POLYFLUOROALKYL SUBSTANCES CASH FUND IS
GREATER THAN NINE MILLION DOLLARS
, THE EXECUTIVE DIRECTOR OF THE
DEPARTMENT OF REVENUE SHALL NOT COLLECT THE FEE DESCRIBED IN
SUBSECTION
(6)(b) OF THIS SECTION, BUT IF THE AVAILABLE BALANCE IN THE
FUND IS LESS THAN NINE MILLION DOLLARS WITHIN A FISCAL YEAR
, THE
EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE SHALL IMPOSE A FEE
IN ACCORDANCE WITH SUBSECTION
(6)(b) OF THIS SECTION.
(f) As used in this subsection (6)
AND SUBSECTION (8) OF THIS
SECTION
, "fuel products" means all gasoline; diesel; biodiesel; biodiesel
blends; kerosene; and all alcohol blended fuels that are produced,
compounded, and offered for sale or used for the purpose of generating
heat, light, or power in internal combustion engines or fuel cells, for
cleaning, or for any other similar usage. "Fuel products" does not mean
INCLUDE fuel that is used in aviation or odorized liquefied petroleum gas
and natural gas.
(8) (a) I
N ADDITION TO THE PAYMENTS COLLECTED UNDER
SUBSECTIONS
(1)(a) AND (6) OF THIS SECTION, BEGINNING SEPTEMBER 1,
2023,
THE FUELS IMPACT ENTERPRISE CREATED IN SECTION 43-4-1503 SHALL
IMPOSE A FUELS IMPACT REDUCTION FEE
, THE EXECUTIVE DIRECTOR OF THE
DEPARTMENT OF REVENUE SHALL COLLECT THE FEE ON BEHALF OF THE
FUELS IMPACT ENTERPRISE
, AND THE STATE TREASURER SHALL CREDIT AN
AMOUNT OF THE FEE REVENUE TO THE DEPARTMENT OF REVENUE TO COVER
THE COSTS OF COLLECTING THE FEE
.
(b) (I) O
N AND AFTER SEPTEMBER 1, 2023, EVERY MANUFACTURER
OF FUEL PRODUCTS WHO MANUFACTURES SUCH PRODUCTS FOR SALE WITHIN
COLORADO OR WHO SHIPS SUCH PRODUCTS FROM ANY POINT OUTSIDE OF
COLORADO TO A DISTRIBUTOR WITHIN COLORADO AND EVERY DISTRIBUTOR
WHO SHIPS SUCH PRODUCTS FROM ANY POINT OUTSIDE OF
COLORADO TO A
POINT WITHIN
COLORADO SHALL PAY TO THE EXECUTIVE DIRECTOR OF THE
DEPARTMENT OF REVENUE SIX THOUSAND ONE H UNDRED TWENTY
-FIVE
MILLIONTHS OF A DOLLAR PER GALLON OF FUEL PRODUCTS DELIVERED
DURING THE PREVIOUS CALENDAR MONTH FOR SALE OR USE IN
COLORADO
OR A LESSER AMOUNT DETERMINED BY THE FUELS IMPACT ENTERPRISE
. THE
DISTRIBUTOR SHALL PAY THIS FEE ON A PER GALLON BASIS AND AT THE SAME
TIME AND ON THE SAME FORM AS THE FEES COLLECTED PURSUANT TO
PAGE 5-SENATE BILL 23-280 SUBSECTIONS (1) AND (6) OF THIS SECTION.
(II) F
OR PURPOSES OF THIS SUBSECTION (8)(b), "DISTRIBUTOR"
MEANS THE PERSON WHO REMITS THE APPLICABLE STATE FEE IMPOSED
PURSUANT TO SUBSECTION
(1) OR (6) OF THIS SECTION.
(c) O
N AND AFTER SEPTEMBER 1, 2023, THE EXECUTIVE DIRECTOR
OF THE DEPARTMENT OF REVENUE SHALL TRANSMIT ANY FUELS IMPACT
REDUCTION FEE REVENUE THAT IT COLLECTS ON BEHALF OF THE FUELS
IMPACT ENTERPRISE PURSUANT TO THIS SUBSECTION
(8) TO THE STATE
TREASURER
, WHO SHALL CREDIT:
(I) T
HE TOTAL AMOUNT OF FUELS IMPACT REDUCTION FEE REVENUE
COLLECTED BY THE DEPARTMENT OF REVENUE
, MINUS THE COSTS TO THE
DEPARTMENT OF REVENUE FOR ADMINISTERING THE FEE
, TO THE FUELS
IMPACT ENTERPRISE FUND CREATED IN SECTION
43-4-1504; AND
(II) THE COSTS TO THE DEPARTMENT OF REVENUE FOR
ADMINISTERING THE FEE TO THE DEPARTMENT OF REVENUE
.
SECTION 4. In Colorado Revised Statutes, 8-20.5-303, add (1)(f)
as follows:
8-20.5-303. Financial responsibility for aboveground storage
tanks. (1) (f) T
HE DIRECTOR OF THE DIVISION OF OIL AND PUBLIC SAFETY ,
IN CONSULTATION WITH THE PETROLEUM STORAGE TANK COMMITTEE
ESTABLISHED PURSUANT TO SECTION
8-20.5-104, MAY ESTABLISH RULES
THAT ALLOW THE PAYMENT OF REMEDIATION EXPENSES FOR CERTAIN
OWNERS AND OPERATORS OF ABOVEGROUND STORAGE TANKS FROM THE
PETROLEUM STORAGE TANK FUND TO BE BASED ON A PERCENTAGE THAT IS
LESS THAN ONE HUNDRED PERCENT OF THE REMEDIATION AMOUNT
.
SECTION 5. In Colorado Revised Statutes, 25-5-1312, amend (1)
introductory portion as follows:
25-5-1312. Reporting requirement. (1) Notwithstanding section
24-1-136 (11)(a)(I), the department shall annually report by February 1,
2021, and February 1 of each year until February 1, 2027
FEBRUARY 1,
2036, to the general assembly's committees of reference with jurisdiction
over public health regarding:
PAGE 6-SENATE BILL 23-280 SECTION 6. In Colorado Revised Statutes, 29-5-402, amend (2)
and (3); and add (4.5) as follows:
29-5-402. Definitions. As used in this part 4, unless the context
otherwise requires:
(2) "Covered individual" means a firefighter,
HAZARDOUS
MATERIALS TROOPER
, part-time firefighter, or volunteer firefighter who
meets the coverage requirements in section 29-5-403 (12).
(3) "Employer" means a municipality, special district, fire authority,
or county improvement district that employs one or more firefighters,
part-time firefighters, or volunteer firefighters. Beginning July 1, 2020,
"employer" also means the division of fire prevention and control created
in section 24-33.5-1201
AND THE DEPARTMENT OF PUBLIC SAFETY CREATED
IN SECTION
24-33.5-1603. "Employer" does not include a power authority
created pursuant to section 29-1-204 or a municipally owned utility.
(4.5) "H
AZARDOUS MATERIALS TROOPER " MEANS A PERSON
EMPLOYED BY THE
COLORADO STATE PATROL TO SUPPORT THE REGULATION
OF HAZARDOUS MATERIALS ON HIGHWAYS IN THE STATE
.
SECTION 7. In Colorado Revised Statutes, 29-5-403, amend
(12)(a); and add (12)(b)(I.5) as follows:
29-5-403. Required benefits - conditions of receiving benefits.
(12) (a) In order for a covered individual to be eligible for the benefits in
this section, prior to the diagnosis of cancer and no more than five years for
a firefighter or
HAZARDOUS MATERIALS TROOPER AND no more than ten
years for a volunteer firefighter or part-time firefighter after the firefighter,
volunteer firefighter, or part-time firefighter became employed by an
employer, the firefighter,
HAZARDOUS MATERIALS TROOPER , volunteer
firefighter, or part-time firefighter must have had a medical examination
that would reasonably have found an illness or injury that could have caused
the cancer and no illness or injury was found.
(b) In addition to subsection (12)(a) of this section, in order for a
covered individual to be eligible for the benefits in this section, the
following conditions must be met:
PAGE 7-SENATE BILL 23-280 (I.5) THE HAZARDOUS MATERIALS TROOPER :
(A) H
AS AT LEAST FIVE YEARS OF CONTINUOUS , FULL-TIME
EMPLOYMENT AS A HAZARDOUS MATERIALS TROOPER
; AND
(B) IS DIAGNOSED WITH CANCER WITHIN TEN YEARS AFTER CEASING
EMPLOYMENT AS A HAZARDOUS MATERIALS TROOPER
; OR
SECTION 8. In Colorado Revised Statutes, 42-20-301, amend (3)
as follows:
42-20-301. Route designation. (3) (a) Notwithstanding any other
provision of this part 3 or part 1 or 2 of this article
ARTICLE 20 to the
contrary, the transportation commission may regulate hours of operation of
the Eisenhower-Johnson tunnels, structure numbers F13Y and F13X,
respectively, on interstate 70.
(b) T
HE PATROL MAY CONFORM HAZARDOUS MATERIALS ROUTING
REGULATIONS MADE PURSUANT TO THIS SECTION TO TRANSPORTATION
COMMISSION REGULATIONS MADE PURSUANT TO SUBSECTION
(3)(a) OF THIS
SECTION
.
SECTION 9. In Colorado Revised Statutes, add part 15 to article
4 of title 43 as follows:
PART 15
FUELS IMPACT ENTERPRISE
43-4-1501. Legislative declaration. (1) (a) (I) T
HE GENERAL
ASSEMBLY FINDS AND DECLARES THAT
:
(A) C
ERTAIN COMMUNITIES IN THE STATE SERVE AS THE
DISTRIBUTION POINTS FOR ALMOST ALL OF THE FUEL TRANSPORTED IN THE
STATE
;
(B) L
ICENSED FUEL DISTRIBUTORS RELY ON THE HAZARDOUS
MITIGATION CORRIDOR INFRASTRUCTURE IN THESE COMMUNITIES TO
SUPPORT THE ECONOMIC FUNCTIONS OF THE STATE
; AND
(C) INCREASING REQUIREMENTS ON FUEL COMPOSITION AND BLENDS
PAGE 8-SENATE BILL 23-280 WILL CAUSE THE INFRASTRUCTURE IN THESE COMMUNITIES TO BE RELIED
UPON EVEN MORE
.
(II) T
HEREFORE, THE GENERAL ASSEMBLY FINDS THAT IT IS
APPROPRIATE TO ESTABLISH THE FUELS IMPACT REDUCTION GRANT PROGRAM
TO PROVIDE GRANTS TO THOSE COMMUNITIES FOR THE IMPROVEMENT OF
THEIR HAZARDOUS MITIGATION CORRIDOR INFRASTRUCTURE AND FOR
PROJECTS RELATED TO THE TRANSPORTATION OF FUEL WITHIN THE STATE
.
(b) T
HEREFORE, THE GENERAL ASSEMBLY FINDS THAT IT IS
REASONABLE TO ESTABLISH THE FUELS IMPACT ENTERPRISE TO ASSIST IN THE
ADMINISTRATION OF THE PROGRAMS DESCRIBED IN THIS SUBSECTION
(1) AND
TO COLLECT THE FEES NECESSARY TO IMPLEMENT THESE PROGRAMS
.
(2) T
HE GENERAL ASSEMBLY FURTHER FINDS AND DECLARES THAT :
(a) T
HE FUELS IMPACT ENTERPRISE PROVIDES IMPACT REDUCTION
SERVICES WHEN
, IN EXCHANGE FOR THE PAYMENT OF THE FUELS IMPACT
REDUCTION FEE BY LICENSED FUEL EXCISE TAX DISTRIBUTORS AND LICENSED
FUEL DISTRIBUTORS
, IT ACTS AS AUTHORIZED BY THIS SECTION TO PROVIDE
ASSISTANCE IN IMPROVING HAZARDOUS MITIGATION CORRIDORS AND
PROJECTS RELATED TO THE TRANSPORTATION OF FUEL WITHIN THE STATE
;
(b) B
Y PROVIDING IMPACT REDUCTION SERVICES AS AUTHORIZED BY
THIS SECTION
, THE FUELS IMPACT ENTERPRISE PROVIDES A BENEFIT TO FEE
PAYERS BY IMPROVING THE TRANSPORTATION OF FUEL IN THE STATE
, AND
MONITORING VEHICLE EMISSIONS
, AND, THEREFORE OPERATES AS A BUSINESS
IN ACCORDANCE WITH THE DETERMINATION OF THE
COLORADO SUPREME
COURT IN
COLORADO UNION OF TAXPAYERS FOUNDATION V. CITY OF ASPEN,
2018
CO 36;
(c) C
ONSISTENT WITH THE DETERMINATION OF THE COLORADO
SUPREME COURT IN
NICHOLL V. E-470 PUBLIC HIGHWAY AUTHORITY, 896
P.2
D 859 (COLO. 1995), THE POWER TO IMPOSE TAXES IS INCONSISTENT WITH
ENTERPRISE STATUS UNDER SECTION
20 OF ARTICLE X OF THE STATE
CONSTITUTION
, AND, THEREFORE, IT IS THE CONCLUSION OF THE GENERAL
ASSEMBLY THAT THE REVENUE COLLECTED BY THE FUELS IMPACT
ENTERPRISE IS GENERATED BY FEES
, NOT TAXES, BECAUSE THE FUELS IMPACT
REDUCTION FEE IMPOSED BY THE ENTERPRISE IS
:
PAGE 9-SENATE BILL 23-280 (I) IMPOSED FOR THE SPECIFIC PURPOSE OF ALLOWING THE
ENTERPRISE TO DEFRAY THE COSTS OF PROVIDING THE SERVICES SPECIFIED
IN THIS SECTION
; AND
(II) COLLECTED AT RATES THAT ARE REASONABLY CALCULATED
BASED ON THE COSTS OF THE SERVICES PROVIDED BY THE ENTERPRISE
; AND
(d) SO LONG AS THE ENTERPRISE QUALIFIES AS AN ENTERPRISE FOR
PURPOSES OF SECTION
20 OF ARTICLE X OF THE STATE CONSTITUTION, THE
REVENUE FROM THE FUELS IMPACT REDUCTION FEE IS NOT STATE FISCAL
YEAR SPENDING
, AS DEFINED IN SECTION 24-77-102 (17), OR STATE
REVENUES
, AS DEFINED IN SECTION 24-77-103.6 (6)(c), AND DOES NOT
COUNT AGAINST EITHER THE STATE FISCAL YEAR SPENDING LIMIT IMPOSED
BY SECTION
20 OF ARTICLE X OF THE STATE CONSTITUTION OR THE EXCESS
STATE REVENUES CAP
, AS DEFINED IN SECTION 24-77-103.6 (6)(b)(I)(G).
43-4-1502. Definitions. A
S USED IN THIS PART 15, UNLESS THE
CONTEXT OTHERWISE REQUIRES
:
(1) "E
NTERPRISE" MEANS THE FUELS IMPACT ENTERPRISE CREATED
IN SECTION
43-4-1503.
(2) "F
UEL PRODUCT" MEANS GASOLINE, BLENDED GASOLINE,
GASOLINE SOLD FOR GASOHOL PRODUCTION , GASOHOL, DIESEL, BIODIESEL
BLENDS
, NATURAL GAS, AND SPECIAL FUELS, AND SPECIAL FUEL MIXES WITH
ALCOHOL
.
(3) "F
UELS IMPACT REDUCTION FEE" MEANS THE FEE IMPOSED BY THE
ENTERPRISE PURSUANT TO SECTION
43-4-1505 (1).
(4) "F
UND" MEANS THE FUELS IMPACT ENTERPRISE FUND CREATED
IN SECTION
43-4-1504.
(5) "G
RANT PROGRAM" MEANS THE FUELS IMPACT REDUCTION GRANT
PROGRAM CREATED IN SECTION
43-4-1506.
43-4-1503. Fuels impact enterprise - creation - powers and
duties. (1) (a) T
HE FUELS IMPACT ENTERPRISE IS CREATED IN THE
DEPARTMENT
. THE ENTERPRISE IS AND OPERATES AS A GOVERNMENT -OWNED
BUSINESS WITHIN THE DEPARTMENT IN ORDER TO EXECUTE ITS BUSINESS
PAGE 10-SENATE BILL 23-280 PURPOSES AS SPECIFIED IN SUBSECTION (2) OF THIS SECTION BY EXERCISING
THE POWERS AND PERFORMING THE DUTIES AND FUNCTIONS SET FORTH IN
THIS SECTION
.
(b) T
HE ENTERPRISE IS A TYPE 2 ENTITY, AS DEFINED IN SECTION
24-1-105, AND EXERCISES ITS POWERS AND PERFORMS ITS DUTIES AND
FUNCTIONS UNDER THE DEPARTMENT
. THE GOVERNING BOARD OF THE
ENTERPRISE IS MADE UP OF THE TRANSPORTATION COMMISSION CREATED IN
SECTION
43-1-106 (1).
(2) T
HE BUSINESS PURPOSES OF THE ENTERPRISE ARE TO IMPROVE
THE TRANSPORTATION OF FUEL IN THE STATE AND MONITOR VEHICLE
EMISSIONS
. TO ALLOW THE ENTERPRISE TO ACCOMPLISH THESE BUSINESS
PURPOSES AND FULLY EXERCISE ITS POWERS AND DUTIES
, THE ENTERPRISE
MAY
:
(a) I
MPOSE A FUELS IMPACT REDUCTION FEE AS AUTHORIZED BY
SECTION
43-4-1505 (1);
(b) I
SSUE GRANTS AS AUTHORIZED BY THE FUELS IMPACT REDUCTION
GRANT PROGRAM CREATED IN SECTION
43-4-1506; AND
(c) ISSUE REVENUE BONDS PAYABLE FROM FUELS IMPACT REDUCTION
FEE REVENUE AND OTHER AVAILABLE MONEY OF THE ENTERPRISE
.
(3) T
HE ENTERPRISE CONSTITUTES AN ENTERPRISE FOR PURPOSES OF
SECTION
20 OF ARTICLE X OF THE STATE CONSTITUTION SO LONG AS IT
RETAINS THE AUTHORITY TO ISSUE REVENUE BONDS AND RECEIVES LESS
THAN TEN PERCENT OF ITS TOTAL ANNUAL REVENUE IN GRANTS FROM ALL
COLORADO STATE AND LOCAL GOVERNMENTS COMBINED . SO LONG AS IT
CONSTITUTES AN ENTERPRISE PURSUANT TO THIS SUBSECTION
(3), THE
ENTERPRISE IS NOT SUBJECT TO SECTION
20 OF ARTICLE X OF THE STATE
CONSTITUTION
.
(4) I
N ADDITION TO ANY OTHER POWERS AND DUTIES SPECIFIED IN
THIS SECTION
, THE ENTERPRISE HAS THE FOLLOWING GENERAL POWERS AND
DUTIES
:
(a) T
O PROVIDE SERVICES AS SET FORTH IN SECTION 43-4-1506; AND
PAGE 11-SENATE BILL 23-280 (b) TO HAVE AND EXERCISE ALL RIGHTS AND POWERS NECESSARY OR
INCIDENTAL TO OR IMPLIED FROM THE SPECIFIC POWERS AND DUTIES
GRANTED BY THIS SECTION
.
43-4-1504. Fuels impact enterprise cash fund - definition.
(1) (a) (I) T
HE FUELS IMPACT ENTERPRISE CASH FUND IS CREATED IN THE
STATE TREASURY
. THE FUND CONSISTS OF FUELS IMPACT REDUCTION FEE
REVENUE CREDITED TO THE FUND PURS UANT TO SECTION
43-4-1505 (1), ANY
MONEY THAT THE GENERAL ASSEMBLY MAY TRANSFER OR APPROPRIATE TO
THE FUND FOR THE IMPLEMENTATION OF THE GRANT PROGRAM
, AND ANY
FEDERAL MONEY OR GIFTS
, GRANTS, OR DONATIONS RECEIVED. THE STATE
TREASURER SHALL CREDIT ALL INTEREST AND INCOME DERIVED FROM THE
DEPOSIT AND INVESTMENT OF MONEY IN THE FUND TO THE FUND
.
(II) M
ONEY IN THE FUND IS CONTINUOUSLY APPROPRIATED TO THE
ENTERPRISE FOR THE DIRECT AND INDIRECT COSTS OF IMPLEMENTING THE
GRANT PROGRAM
.
(III) T
HE STATE TREASURER SHALL CREDIT ALL INTEREST AND
INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE
FUND TO THE FUND
.
(b) (I) N
OTWITHSTANDING SECTION 8-20-206.5 (8)(b), IF THE
AVAILABLE FUND BALANCE IN THE FUND IS GREATER THAN FIFTEEN MILLION
DOLLARS
, THE ENTERPRISE SHALL NOT IMPOSE, AND THE DEPARTMENT OF
REVENUE SHALL NOT COLLECT
, THE FUELS IMPACT REDUCTION FEE
DESCRIBED IN SECTION
8-20-206.5 (8), BUT IF THE AVAILABLE BALANCE IN
THE FUND IS LESS THAN FIFTEEN MILLION DOLLARS WITHIN A FISCAL YEAR
,
THE ENTERPRISE SHALL IMPOSE, AND THE DEPARTMENT OF REVENUE SHALL
COLLECT
, THE FUELS IMPACT REDUCTION FEE IN ACCORDANCE WITH SECTION
8-20-206.5 (8)(b).
(II) F
OR THE PURPOSES OF THIS SUBSECTION (1)(b), "AVAILABLE
FUND BALANCE
" MEANS THE SUM OF THE CURRENT YEAR REVENUES AND THE
PREVIOUS FUND BALANCE MINUS THE SUM OF THE OBLIGATIONS APPROVED
BY THE ENTERPRISE AND THE COSTS INCURRED BY THE DEPARTMENT OF
REVENUE IN COLLECTING THE FUELS IMPACT REDUCTION FEE REVENUE
.
(c) F
OR PURPOSES OF THIS PART 15, THE ENTERPRISE MAY SEEK,
ACCEPT, AND EXPEND MONEY FROM FEDERAL SOURCES .
PAGE 12-SENATE BILL 23-280 (2) THE DEPARTMENT MAY TRANSFER MONEY FROM ANY LEGALLY
AVAILABLE SOURCE TO THE ENTERPRISE FOR THE PURPOSE OF DEFRAYING
EXPENSES INCURRED BY THE ENTERPRISE BEFORE IT RECEIVES FEE REVENUE
OR REVENUE BOND PROCEEDS
. THE ENTERPRISE MAY ACCEPT AND EXPEND
ANY MONEY SO TRANSFERRED
, AND, NOTWITHSTANDING ANY STATE FISCAL
RULE OR GENERALLY ACCEPTED ACCOUNTING PRINCIPLE THAT COULD
OTHERWISE BE INTERPRETED TO REQUIRE A CONTRARY CONCLUSION
, SUCH
A TRANSFER IS A LOAN FROM THE DEPARTMENT TO THE ENTERPRISE THAT IS
REQUIRED TO BE REPAID AND IS NOT A GRANT FOR PURPOSES OF SECTION
20
(2)(d)
OF ARTICLE X OF THE STATE CONSTITUTION , OR AS DEFINED IN
SECTION
24-77-102 (7). ALL MONEY TRANSFERRED AS A LOAN TO THE
ENTERPRISE SHALL BE CREDITED TO THE FUND
. LOAN LIABILITIES THAT ARE
RECORDED IN THE FUELS IMPACT FUND BUT THAT ARE NOT REQUIRED TO BE
PAID IN THE CURRENT FISCAL YEAR SHALL NOT BE CONSIDERED WHEN
CALCULATING SUFFICIENT STATUTORY FUND BALANCE FOR PURPOSES OF
SECTION
24-75-109. AS THE ENTERPRISE RECEIVES SUFFICIENT REVENUE IN
EXCESS OF EXPENSES
, THE ENTERPRISE SHALL REIMBURSE THE DEPARTMENT
FOR THE PRINCIPAL AMOUNT OF ANY LOAN MADE BY THE DEPARTMENT PLUS
INTEREST AT A RATE SET BY THE DEPARTMENT
.
43-4-1505. Fuels impact reduction fee. (1) (a) I
N 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).
(b) F
OR 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.
PAGE 13-SENATE BILL 23-280 (c) 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.
43-4-1506. Fuels impact reduction grant program. (1) T
HERE IS
HEREBY CREATED THE FUELS IMPACT REDUCTION GRANT PROGRAM TO
PROVIDE GRANTS TO CERTAIN CRITICALLY IMPACTED COMMUNITIES
,
GOVERNMENTS, AND TRANSPORTATION CORRIDORS FOR THE IMPROVEMENT
OF HAZARDOUS MITIGATION CORRIDORS AND TO SUPPORT LOCAL AND STATE
GOVERNMENT PROJECTS RELATED TO EMERGENCY RESPONSES
,
ENVIRONMENTAL MITIGATION , OR PROJECTS RELATED TO THE
TRANSPORTATION OF FUEL WITHIN THE STATE
.
(2) (a) A
S PART OF THE FUELS IMPACT REDUCTION GRANT PROGRAM ,
THE ENTERPRISE SHALL ANNUALLY DISTRIBUTE TEN MILLION DOLLARS FROM
THE FUND TO THE FOLLOWING POLITICAL SUBDIVISIONS FOR THE
IMPROVEMENT OF HAZARDOUS MITIGATION CORRIDORS IN THE STATE
PRIORITIZING USES RELATED TO SAFETY AND ENVIRONMENTAL IMPACTS
:
(I) S
IX MILLION FOUR HUNDRED THOUSAND DOLLARS TO ADAMS
COUNTY
;
(II) T
WO MILLION DOLLARS TO THE CITY OF AURORA;
(III) O
NE MILLION THREE HUNDRED THOUSAND DOLLARS TO EL PASO
COUNTY
;
(IV) T
WO HUNDRED FORTY THOUSAND DOLLARS TO MESA COUNTY;
AND
(V) SIXTY THOUSAND DOLLARS TO OTERO COUNTY.
(b) I
F THE ENTERPRISE IS UNABLE TO DISTRIBUTE TEN MILLION
DOLLARS PURSUANT TO SUBSECTION
(2)(a) OF THIS SECTION, THE
ENTERPRISE SHALL DISTRIBUTE THE DOLLARS IT CAN DISTRIBUTE IN THE
SAME PROPORTION AS DESCRIBED IN SUBSECTION
(2)(a) OF THIS SECTION.
(c) I
F A POLITICAL SUBDIVISION IS UNABLE TO ACCEPT THE ANNUAL
PAGE 14-SENATE BILL 23-280 DISTRIBUTION MADE PURSUANT TO SUBSECTION (2)(a) OF THIS SECTION, THE
ENTERPRISE SHALL DISTRIBUTE THE UNACCEPTED AMOUNTS TO THE OTHER
POLITICAL SUBDIVISIONS ON A PROPORTIONATE BASIS
.
(3) T
HE ENTERPRISE SHALL ANNUALLY DISTRIBUTE UP TO FIVE
MILLION DOLLARS FROM THE FUND
, AFTER MAKING THE TRANSFERS
REQUIRED BY SUBSECTION
(2) OF THIS SECTION AND AFTER PROVIDING FOR
THE ADMINISTRATIVE EXPENSES OF THE ENTERPRISE
, TO KEY COMMERCIAL
FREIGHT CORRIDORS
, TO SUPPORT STATE GOVERNMENT PROJECTS RELATED
TO EMERGENCY RESPONSES
, ENVIRONMENTAL MITIGATION , OR TO SUPPORT
PROJECTS RELATED TO THE TRANSPORTATION OF FUEL WITHIN THE STATE ON
ROUTES NECESSARY FOR THE TRANSPORTATION OF HAZARDOUS MATERIALS
.
43-4-1507. Repeal of part. T
HIS PART 15 IS REPEALED, EFFECTIVE
JANUARY 1, 2030.
SECTION 10. Appropriation. (1) For the 2023-24 state fiscal
year, $36,272 is appropriated to the department of revenue. This
appropriation is from the general fund. To implement this act, the
department may use this appropriation as follows:
(a) $18,272 for personal services related to taxation services; and
(b) $18,000 for tax administration IT system (GenTax) support.
SECTION 11. Act subject to petition - effective date. This act
takes effect at 12:01 a.m. on the day following the expiration of the
ninety-day period after final adjournment of the general assembly; except
that, if a referendum petition is filed pursuant to section 1 (3) of article V
of the state constitution against this act or an item, section, or part of this act
within such period, then the act, item, section, or part will not take effect
PAGE 15-SENATE BILL 23-280 unless approved by the people at the general election to be held in
November 2024 and, in such case, will take effect on the date of the official
declaration of the vote thereon by the governor.
____________________________ ____________________________
Steve Fenberg
Julie McCluskie
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Cindi L. Markwell Robin Jones
SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 16-SENATE BILL 23-280