First Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
REVISED
This Version Includes All Amendments Adopted
on Second Reading in the Second House
LLS NO. 23-0270.02 Pierce Lively x2059
SENATE BILL 23-280
Senate Committees House Committees
Finance Finance
Appropriations Appropriations
A BILL FOR AN ACT
C
ONCERNING THE MITIGATION OF CERTAIN101
TRANSPORTATION-RELATED ENVIRONMENTAL HAZARDS , AND, IN102
CONNECTION THEREWITH , CREATING THE FUELS IMPACT103
ENTERPRISE TO ADMINISTER PROGRAMS AND IMPOSE FEES THAT104
ARE RELATED TO THE TRANSPORT ATION OF FUEL WITHIN THE105
STATE, MODIFYING THE FEE COLLECTED FOR THE DISTRIBUTION106
TO THE PERFLUOROALKYL AND POLYFLUOROALKYL107
SUBSTANCES CASH FUND, MODIFYING THE PETROLEUM STORAGE108
TANK FUND, ALLOWING THE COLORADO STATE PATROL TO109
CONFORM HAZARD MATERIALS ROUTING REGULATIONS TO110
TRANSPORTATION COMMISSION RULES , AND MAKING AN111
APPROPRIATION.112
HOUSE
Amended 2nd Reading
May 7, 2023
SENATE
3rd Reading Unamended
April 25, 2023
SENATE
Amended 2nd Reading
April 24, 2023
SENATE SPONSORSHIP
Mullica, Priola, Rodriguez
HOUSE SPONSORSHIP
Snyder,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov
.)
The bill creates the fuels impact enterprise. The enterprise imposes
a new fuels impact reduction fee on fuel product manufacturers to fund
the fuels impact reduction grant program that the fuels impact enterprise
administers. The fuels impact reduction fee is equal to $.06125 per gallon
of fuel products delivered during the previous calendar month for sale or
use in Colorado. The fee is collected and deposited in the fuels impact
enterprise hazardous materials infrastructure cash fund until the fund has
an available balance of $15 million or more.
Under the fuels impact reduction grant program, the fuels impact
enterprise provides grants to certain critically impacted communities,
governments, and transportation corridors for the improvement of
hazardous mitigation corridors and to support key commercial freight
corridors, local and state government projects related to emergency
responses, environmental mitigation, or projects related to the
transportation of fuel within the state.
The bill also amends the clean fleet enterprise so that the clean
fleet enterprise imposes, between January 1, 2024, and December 31,
2032, a heavy-duty diesel vehicle registration fee of $10 for heavy-duty
diesel vehicles that are model year 2014 through 2016, $20 for
heavy-duty diesel vehicles that are model year 2010 through 2013, and
$50 for heavy-duty diesel vehicles that are model year 2009 or older.
Under the diesel truck emissions reduction grant program, the
clean fleet enterprise, along with the division of administration in the
department of public health and environment (division), awards grant
money to certain private and public entities to decommission diesel trucks
and replace them with newer model trucks through. The clean fleet
enterprise and the division are required to determine eligibility for the
grant money and the eligible fuel types for qualifying as a replacement
vehicle under the grant program.
The bill also replaces a tax credit for a qualified investment in a
commercial truck, truck tractor, or semitrailer that is used solely and
exclusively in an enterprise zone with a tax credit for the conversion,
lease, or purchase of a bi-fuel renewable fuel truck, electric, hybrid, low
nitrogen oxides, plug-in hybrid electric, or renewable fuel truck that is
predominantly housed and based at a taxpayer's business facility within
an enterprise zone for the 12-month period following its purchase and is
not used for personal use. The new credit:
280
-2- ! Is available between tax years 2023 and 2029;
! May be assigned to the financial entity that finances the
lease or purchase of the truck;
! May not be carried forward, but may be refunded; and
! Is available in an amount that depends on the type of truck
the taxpayer converts, leases, or purchases and when that
conversion, lease, or purchase occurs.
Beginning October 1, 2023, the bill modifies the fee that is
currently collected for distribution to the perfluoroalkyl and
polyfluoroalkyl substances cash fund by extending the collection of the
fee to 2036 and by changing the distribution of the fee revenue. Under the
new distribution, the state treasurer shall credit:
! An amount equal to the cost of administering the fee to the
department of revenue;
! $2 million of the fee revenue to the department of public
safety to support the regulation of hazardous materials on
highways in the state as well as the enforcement of
commercial and hazardous materials critical corridors
determined by the chief of the Colorado state patrol;
! 70% of the amount remaining to the perfluoroalkyl and
polyfluoroalkyl substances cash fund; and
! 30% of the amount remaining 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 movement
of freight and hazardous materials.
The bill also increases the amount of fee revenue that can be held
annually in the perfluoroalkyl and polyfluoroalkyl substances cash fund
from $8 million to $9 million.
Additionally, the bill:
! Extends authorization for the division of oil and public
safety to use the petroleum storage tank fund for costs
related to petroleum storage tank facility inspections and
meter calibrations from September 1, 2023, to September
1, 2033;
! Delays the effective date of the $8 million cap on the
petroleum storage tank fund from September 1, 2023, to
September 1, 2033;
! Allows the director of the division of oil and public safety,
in consultation with the petroleum storage tank committee,
to establish rules that allow an operator of petroleum
storage tanks to apply to the petroleum storage tank fund
for reimbursement even if the total remediation expenses
do not exceed $10,000;
280
-3- ! Allows the director of the division of oil and public safety
to annually transfer up to $500,000 from the petroleum
storage tank fund to the petroleum cleanup and
redevelopment fund;
! Allows the Colorado state patrol to conform hazardous
materials routing regulations to transportation commission
rules; and
! Phases out the use of certain diesel trucks on state projects.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 8-20.5-103, amend2
(3) introductory portion, (3)(f)(II), (9)(a)(III), and (9)(a)(IV); and add3
(3.7) and (9)(a)(V) as follows:4
8-20.5-103. Petroleum storage tank fund - petroleum cleanup5
and redevelopment fund - creation - rules - repeal. (3) The moneys
6
MONEY in the petroleum storage tank fund are IS continuously7
appropriated to the division of oil and public safety; except that moneys8
THE EXPENDITURE OF MONEY for the purposes specified in paragraphs (b),9
(f), and (g) of this subsection (3) are SUBSECTIONS (3)(b), (3)(f), AND10
(3)(g)
OF THIS SECTION IS subject to annual appropriation by the general11
assembly. The fund shall be used for:12
(f) (II) This paragraph (f)
SUBSECTION (3)(f) is repealed, effective13
September 1, 2023 SEPTEMBER 1, 2033.14
(3.7) T
HE DIRECTOR OF THE DIVISION OF OIL AND PUBLIC SAFETY15
MAY ANNUALLY TRANSFER UP TO FIVE HUNDRED THOUSAND DOLLARS
16
FROM THE PETROLEUM STORAGE TANK FUND TO THE PETROLEUM CLEANUP17
AND REDEVELOPMENT FUND .18
(9) (a) There is hereby created in the state treasury the petroleum19
cleanup and redevelopment fund, which is referred to in this subsection20
(9) as the redevelopment fund. The redevelopment fund's sources of21
280-4- revenue are:1
(III) Any legislative appropriations made to the redevelopment2
fund; and3
(IV) Earned interest, which the state treasurer shall deposit in the4
redevelopment fund;
AND5
(V) M
ONEY TRANSFERRED FROM THE PETROLEUM STORAGE TANK6
FUND PURSUANT TO SUBSECTION (3.7) OF THIS SECTION.7
SECTION 2. In Colorado Revised Statutes, 8-20.5-206, add8
(1)(f) as follows:9
8-20.5-206. Financial responsibility for petroleum10
underground storage tanks. (1) (f) T
HE DIRECTOR OF THE DIVISION OF11
OIL AND PUBLIC SAFETY , IN CONSULTATION WITH THE PETROLEUM12
STORAGE TANK COMMITTEE ESTABL ISHED PURSUANT TO SECTION13
8-20.5-104,
MAY ESTABLISH RULES THAT ALLOW THE PAYMENT REQUIRED14
BY SUBSECTION (1)(b)(I) OF THIS SECTION TO BE BASED ON A PERCENTAGE15
THAT IS LESS THAN ONE HUNDRED PERCENT OF THE REMEDIATION16
AMOUNT.17
SECTION 3. In Colorado Revised Statutes, 8-20-206.5, amend18
(1)(c), (6)(a) introductory portion, (6)(b), (6)(d) introductory portion,19
(6)(e), and (6)(f); and add (6)(d.5) and (8) as follows:20
8-20-206.5. Environmental response surcharge - liquefied21
petroleum gas and natural gas inspection fund - perfluoroalkyl and22
polyfluoroalkyl substances cash fund - hazardous materials23
infrastructure cash fund - fuels impact reduction grant program -24
definitions. (1) (c) Notwithstanding paragraph (b) of this subsection (1)
25
SUBSECTION (1)(b) OF THIS SECTION, on and after September 1, 2023,26
S
EPTEMBER 1, 2033, if the available fund balance in the petroleum storage27
280
-5- tank fund is greater than eight million dollars, no surcharge shall be1
imposed, but if the available fund balance in the fund is less than eight2
million dollars, the fee imposed by paragraph (a) of this subsection (1)3
SUBSECTION (1)(a) OF THIS SECTION is twenty-five dollars per tank4
truckload.5
(6) (a) In addition to the payment PAYMENTS collected under6
subsection PURSUANT TO SUBSECTIONS (1)(a) AND (8)(a) of this section,7
the executive director of the department of revenue shall also collect a fee8
to:9
(b) On and after September 1, 2020, but before September 1, 202610
S
EPTEMBER 1, 2031, every manufacturer of fuel products who11
manufactures such products for sale within Colorado or who ships such12
products from any point outside of Colorado to a distributor within13
Colorado and every distributor who ships such products from any point14
outside of Colorado to a point within Colorado shall pay to the executive15
director of the department of revenue, each calendar month, twenty-five16
dollars per tank truckload of fuel products delivered during the previous17
calendar month for sale or use in Colorado. This section does not apply18
to fuel that is used in aviation or to odorized liquefied petroleum gas and19
natural gas.20
(d) On and after October 1, 2021, but before October 1, 2026
21
O
CTOBER 1, 2023, the executive director of the department of revenue22
shall transmit any fee collected in accordance with this subsection (6) to23
the state treasurer, who shall credit:24
(d.5) O
N AND AFTER OCTOBER 1, 2023, BUT BEFORE OCTOBER 1,25
2031,
THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE SHALL26
TRANSMIT ANY FEE COLLECTED IN ACCORDANCE WITH THIS SUBSECTION27
280
-6- (6) TO THE STATE TREASURER, WHO SHALL CREDIT:1
(I) F
IRST, THE COSTS TO THE DEPARTMENT OF REVENUE FOR2
ADMINISTERING THE FEE AND THE COSTS TO THE DEPARTMENT OF
3
REVENUE FOR ADMINISTERING THE TAX CREDIT CREATED IN SECTION4
39-30-104
(7);
5
(II) S
ECOND, TWO MILLION DOLLARS TO THE DEPARTMENT OF6
PUBLIC SAFETY FOR USE BY THE COLORADO STATE PATROL TO SUPPORT7
THE REGULATION OF AND RESPONSE TO HAZARDOUS MATERIALS ON8
HIGHWAYS IN THE STATE, TO MAKE EMPLOYER CONTRIBUTIONS TO A
9
MULTIPLE EMPLOYER HEALTH TRUST IN ORDER TO PARTICIPATE IN THE10
VOLUNTARY FIREFIGHTER CANCER BENEFITS PROGRAM PURSUANT TO PART11
4
OF ARTICLE 5 OF TITLE 29, AND
AS WELL AS ENFORCEMENT OF12
COMMERCIAL AND HAZARDOUS MATERIALS CRITICAL CORRIDORS13
DESIGNATED BY THE CHIEF OF THE COLORADO STATE PATROL; AND14
(III) T
HIRD, OF THE AMOUNT REMAINING:15
(A) S
EVENTY PERCENT TO THE PERFLUOROALKYL AND16
POLYFLUOROALKYL SUBSTANCES CASH FUND ; AND17
(B) T
HIRTY PERCENT TO THE DEPARTMENT OF TRANSPORTATION18
TO SUPPORT FUNCTIONS RELATED TO THE TRANSPORTATION OF19
HAZARDOUS MATERIALS AND THE SAFE AND EFFICIENT MOVEMENT OF20
FREIGHT, AS WELL AS TO SUPPORT INFRASTRUCTURE PROJECTS THAT21
ENHANCE THE SAFETY OF THE MOVEMENT OF FREIGHT AND HAZARDOUS22
MATERIALS SUCH AS THE INSTALLATION OF FOAM SUPPRESSION SYSTEMS23
IN THE EISENHOWER-JOHNSON TUNNELS, THE MITIGATION OF HAZARDS IN24
G
LENWOOD CANYON, AND OTHER USES NECESSARY TO SECURE THE SAFE25
TRANSPORT OF FUELS THROUGH THE I-70 MOUNTAIN CORRIDOR.26
(e) (I)
BEFORE OCTOBER 1, 2023, notwithstanding subsection27
280
-7- (6)(b) of this section, if the available fund balance in the perfluoroalkyl1
and polyfluoroalkyl substances cash fund is greater than eight million2
dollars, the executive director of the department of revenue shall not3
collect the fee described in subsection (6)(b) of this section, but if the4
available balance in the fund is less than eight million dollars within a5
fiscal year, the executive director of the department of revenue shall6
impose a fee in accordance with subsection (6)(b) of this section.7
(II) O
N OR AFTER OCTOBER 1, 2023, NOTWITHSTANDING8
SUBSECTION (6)(b) OF THIS SECTION, IF THE AVAILABLE FUND BALANCE IN9
THE PERFLUOROALKYL AND POLYFLUOROALKYL SUBSTANCES CASH FUND10
IS GREATER THAN NINE MILLION DOLLARS , THE EXECUTIVE DIRECTOR OF11
THE DEPARTMENT OF REVENUE SHALL NOT COLLECT THE FEE DESCRIBED12
IN SUBSECTION (6)(b) OF THIS SECTION, BUT IF THE AVAILABLE BALANCE13
IN THE FUND IS LESS THAN NINE MILLION DOLLARS WITHIN A FISCAL YEAR ,14
THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE SHALL15
IMPOSE A FEE IN ACCORDANCE WITH SUBSECTION (6)(b) OF THIS SECTION.16
(f) As used in this subsection (6)
AND SUBSECTION (8) OF THIS17
SECTION, "fuel products" means all gasoline; diesel; biodiesel; biodiesel18
blends; kerosene; and all alcohol blended fuels that are produced,19
compounded, and offered for sale or used for the purpose of generating20
heat, light, or power in internal combustion engines or fuel cells, for21
cleaning, or for any other similar usage. "Fuel products" does not mean
22
INCLUDE fuel that is used in aviation or odorized liquefied petroleum gas23
and natural gas.24
(8) (a) I
N ADDITION TO THE PAYMENTS COLLECTED UNDER25
SUBSECTIONS (1)(a) AND (6) OF THIS SECTION, BEGINNING SEPTEMBER 1,26
2023,
THE FUELS IMPACT ENTERPRISE CREATED IN SECTION 43-4-150327
280
-8- SHALL IMPOSE A FUELS IMPACT REDUCTION FEE, THE EXECUTIVE DIRECTOR1
OF THE DEPARTMENT OF REVENUE SHALL COLLECT THE FEE ON BEHALF OF2
THE FUELS IMPACT ENTERPRISE, AND THE STATE TREASURER SHALL CREDIT3
AN AMOUNT OF THE FEE REVENUE TO THE DEPARTMENT OF REVENUE TO4
COVER THE COSTS OF COLLECTING THE FEE .5
(b) (I) O
N AND AFTER SEPTEMBER 1, 2023,
EVERY6
MANUFACTURER OF FUEL PRODUCTS WHO MANUFACTURES SUCH7
PRODUCTS FOR SALE WITHIN COLORADO OR WHO SHIPS SUCH PRODUCTS8
FROM ANY POINT OUTSIDE OF COLORADO TO A DISTRIBUTOR WITHIN9
COLORADO AND EVERY DISTRIBUTOR WHO SHIPS SUCH PRODUCTS FROM10
ANY POINT OUTSIDE OF COLORADO TO A POINT WITHIN COLORADO SHALL11
PAY TO THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE SIX12
THOUSAND ONE HUNDRED TWENTY -FIVE MILLIONTHS OF A DOLLAR PER13
GALLON OF FUEL PRODUCTS DELIVERED DURING THE PREVIOUS CALENDAR14
MONTH FOR SALE OR USE IN COLORADO OR A LESSER AMOUNT15
DETERMINED BY THE FUELS IMPACT ENTERPRISE . THE DISTRIBUTOR SHALL16
PAY THIS FEE ON A PER GALLON BASIS AND AT THE SAME TIME AND ON THE17
SAME FORM AS THE FEES COLLECTED PURSUANT TO SUBSECTIONS (1) AND18
(6)
OF THIS SECTION.19
(II) F
OR PURPOSES OF THIS SUBSECTION (8)(b), "DISTRIBUTOR"20
MEANS THE PERSON WHO REMITS THE APPLICABLE STATE FEE IMPOSED21
PURSUANT TO SUBSECTION (1) OR (6) OF THIS SECTION.22
(c) O
N AND AFTER SEPTEMBER 1, 2023, THE EXECUTIVE DIRECTOR23
OF THE DEPARTMENT OF REVENUE SHALL TRANSMIT ANY FUELS IMPACT24
REDUCTION FEE REVENUE THAT IT COLLECTS ON BEHALF OF THE FUELS25
IMPACT ENTERPRISE PURSUANT TO THIS SUBSECTION (8) TO THE STATE26
TREASURER, WHO SHALL CREDIT:27
280
-9- (I) THE TOTAL AMOUNT OF FUELS IMPACT REDUCTION FEE1
REVENUE COLLECTED BY THE DEPARTMENT OF REVENUE , MINUS THE2
COSTS TO THE DEPARTMENT OF REVENUE FOR ADMINISTERING THE FEE , TO3
THE FUELS IMPACT ENTERPRISE FUND CREATED IN SECTION 43-4-1504;4
AND5
(II) T
HE COSTS TO THE DEPARTMENT OF REVENUE FOR6
ADMINISTERING THE FEE TO THE DEPARTMENT OF REVENUE .7
SECTION 4. In Colorado Revised Statutes, 8-20.5-303, add8
(1)(f) as follows:9
8-20.5-303. Financial responsibility for aboveground storage10
tanks. (1) (f) T
HE DIRECTOR OF THE DIVISION OF OIL AND PUBLIC SAFETY,11
IN CONSULTATION WITH THE PETROLEUM STORAGE TANK COMMITTEE12
ESTABLISHED PURSUANT TO SECTION 8-20.5-104, MAY ESTABLISH RULES13
THAT ALLOW THE PAYMENT OF REMEDIATION EXPENSES FOR CERTAIN14
OWNERS AND OPERATORS OF ABOVEGROUND STORAGE TANKS FROM THE15
PETROLEUM STORAGE TANK FUND TO BE BASED ON A PERCENTAGE THAT16
IS LESS THAN ONE HUNDRED PERCENT OF THE REMEDIATION AMOUNT .17
SECTION 5. In Colorado Revised Statutes, 25-5-1312, amend18
(1) introductory portion as follows:19
25-5-1312. Reporting requirement. (1) Notwithstanding section20
24-1-136 (11)(a)(I), the department shall annually report by February 1,21
2021, and February 1 of each year until February 1, 2027
FEBRUARY 1,22
2036, to the general assembly's committees of reference with jurisdiction23
over public health regarding:24
25
SECTION 6. In Colorado Revised Statutes, 29-5-402, amend (2)26
and (3); and add (4.5) as follows:27
280
-10- 29-5-402. Definitions. As used in this part 4, unless the context1
otherwise requires:2
(2) "Covered individual" means a firefighter,
HAZARDOUS
3
MATERIALS TROOPER, part-time firefighter, or volunteer firefighter who4
meets the coverage requirements in section 29-5-403 (12).5
(3) "Employer" means a municipality, special district, fire6
authority, or county improvement district that employs one or more7
firefighters, part-time firefighters, or volunteer firefighters. Beginning8
July 1, 2020, "employer" also means the division of fire prevention and9
control created in section 24-33.5-1201
AND THE DEPARTMENT OF PUBLIC
10
SAFETY CREATED IN SECTION 24-33.5-1603. "Employer" does not include11
a power authority created pursuant to section 29-1-204 or a municipally12
owned utility.13
(4.5) "H
AZARDOUS MATERIALS TROOPER " MEANS A PERSON
14
EMPLOYED BY THE COLORADO STATE PATROL TO SUPPORT THE15
REGULATION OF HAZARDOUS MATERIALS ON HIGHWAYS IN THE STATE .16
SECTION 7. In Colorado Revised Statutes, 29-5-403, amend17
(12)(a); and add (12)(b)(I.5) as follows:18
29-5-403. Required benefits - conditions of receiving benefits.19
(12) (a) In order for a covered individual to be eligible for the benefits in20
this section, prior to the diagnosis of cancer and no more than five years21
for a firefighter or
HAZARDOUS MATERIALS TROOPER AND no more than
22
ten years for a volunteer firefighter or part-time firefighter after the23
firefighter, volunteer firefighter, or part-time firefighter became employed24
by an employer, the firefighter,
HAZARDOUS MATERIALS TROOPER ,
25
volunteer firefighter, or part-time firefighter must have had a medical26
examination that would reasonably have found an illness or injury that27
280
-11- could have caused the cancer and no illness or injury was found. 1
(b) In addition to subsection (12)(a) of this section, in order for a2
covered individual to be eligible for the benefits in this section, the3
following conditions must be met:4
(I.5) T
HE HAZARDOUS MATERIALS TROOPER :
5
(A) H
AS AT LEAST FIVE YEARS OF CONTINUOUS , FULL-TIME
6
EMPLOYMENT AS A HAZARDOUS MATERIALS TROOPER ; AND7
(B) I
S DIAGNOSED WITH CANCER WITHIN TEN YEARS AFTER
8
CEASING EMPLOYMENT AS A HAZARDOUS MATERIALS TROOPER ; OR9
10
SECTION 8. In Colorado Revised Statutes, 42-20-301, amend11
(3) as follows:12
42-20-301. Route designation. (3) (a) Notwithstanding any other13
provision of this part 3 or part 1 or 2 of this article ARTICLE 20 to the14
contrary, the transportation commission may regulate hours of operation15
of the Eisenhower-Johnson tunnels, structure numbers F13Y and F13X,16
respectively, on interstate 70.17
(b) T
HE PATROL MAY CONFORM HAZARDOUS MATERIALS ROUTING18
REGULATIONS MADE PURSUANT TO THIS SECTION TO TRANSPORTATION19
COMMISSION REGULATIONS MADE PURSUANT TO SUBSECTION (3)(a) OF20
THIS SECTION.21
SECTION
9. In Colorado Revised Statutes, add part 15 to article22
4 of title 43 as follows:23
PART 1524
FUELS IMPACT ENTERPRISE25
43-4-1501. Legislative declaration. (1) (a) (I) T
HE GENERAL26
ASSEMBLY FINDS AND DECLARES THAT :27
280
-12- (A) CERTAIN COMMUNITIES IN THE STATE SERVE AS THE1
DISTRIBUTION POINTS FOR ALMOST ALL OF THE FUEL TRANSPORTED IN THE2
STATE;3
(B) L
ICENSED FUEL DISTRIBUTORS RELY ON THE HAZARDOUS4
MITIGATION CORRIDOR INFRASTRUCTURE IN THESE COMMUNITIES TO5
SUPPORT THE ECONOMIC FUNCTIONS OF THE STATE ; AND6
(C) I
NCREASING REQUIREMENTS ON FUEL COMPOSITION AND7
BLENDS WILL CAUSE THE INFRASTRUCTURE IN THESE COMMUNITIES TO BE8
RELIED UPON EVEN MORE.9
(II) T
HEREFORE, THE GENERAL ASSEMBLY FINDS THAT IT IS10
APPROPRIATE TO ESTABLISH THE FUELS IMPACT REDUCTION GRANT11
PROGRAM TO PROVIDE GRANTS TO THOSE COMMUNITIES FOR THE12
IMPROVEMENT OF THEIR HAZARDOUS MITIGATION CORRIDOR13
INFRASTRUCTURE AND FOR PROJECTS RELATED TO THE TRANSPORTATION14
OF FUEL WITHIN THE STATE.15
(b) T
HEREFORE, THE GENERAL ASSEMBLY FINDS THAT IT IS16
REASONABLE TO ESTABLISH THE FUELS IMPACT ENTERPRISE TO ASSIST IN17
THE ADMINISTRATION OF THE PROGRAMS DESCRIBED IN THIS SUBSECTION18
(1)
AND TO COLLECT THE FEES NECESSARY TO IMPLEMENT THESE19
PROGRAMS.20
(2) T
HE GENERAL ASSEMBLY FURTHER FINDS AND DECLARES THAT :21
(a) T
HE FUELS IMPACT ENTERPRISE PROVIDES IMPACT REDUCTION22
SERVICES WHEN, IN EXCHANGE FOR THE PAYMENT OF THE FUELS IMPACT23
REDUCTION FEE BY LICENSED FUEL EXCISE TAX DISTRIBUTORS AND24
LICENSED FUEL DISTRIBUTORS, IT ACTS AS AUTHORIZED BY THIS SECTION25
TO PROVIDE ASSISTANCE IN IMPROVING HAZARDOUS MITIGATION26
CORRIDORS AND PROJECTS RELATED TO THE TRANSPORTATION OF FUEL27
280
-13- WITHIN THE STATE;1
(b) B
Y PROVIDING IMPACT REDUCTION SERVICES AS AUTHORIZED2
BY THIS SECTION, THE FUELS IMPACT ENTERPRISE PROVIDES A BENEFIT TO3
FEE PAYERS BY IMPROVING THE TRANSPORTATION OF FUEL IN THE STATE ,4
AND MONITORING VEHICLE EMISSIONS , AND, THEREFORE OPERATES AS A5
BUSINESS IN ACCORDANCE WITH THE DETERMINATION OF THE COLORADO6
SUPREME COURT IN COLORADO UNION OF TAXPAYERS FOUNDATION V. CITY7
OF ASPEN, 2018 CO 36;8
(c) C
ONSISTENT WITH THE DETERMINATION OF THE COLORADO9
SUPREME COURT IN NICHOLL V. E-470 PUBLIC HIGHWAY AUTHORITY, 89610
P.2
D 859 (COLO. 1995), THE POWER TO IMPOSE TAXES IS INCONSISTENT11
WITH ENTERPRISE STATUS UNDER SECTION 20 OF ARTICLE X OF THE STATE12
CONSTITUTION, AND, THEREFORE, IT IS THE CONCLUSION OF THE GENERAL13
ASSEMBLY THAT THE REVENUE COLLECTED BY THE FUELS IMPACT14
ENTERPRISE IS GENERATED BY FEES , NOT TAXES, BECAUSE THE FUELS15
IMPACT REDUCTION FEE IMPOSED BY THE ENTERPRISE IS :16
(I) I
MPOSED FOR THE SPECIFIC PURPOSE OF ALLOWING THE17
ENTERPRISE TO DEFRAY THE COSTS OF PROVIDING THE SERVICES SPECIFIED18
IN THIS SECTION; AND19
(II) C
OLLECTED AT RATES THAT ARE REASONABLY CALCULATED20
BASED ON THE COSTS OF THE SERVICES PROVIDED BY THE ENTERPRISE ;21
AND22
(d) S
O LONG AS THE ENTERPRISE QUALIFIES AS AN ENTERPRISE FOR23
PURPOSES OF SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION, THE24
REVENUE FROM THE FUELS IMPACT REDUCTION FEE IS NOT STATE FISCAL25
YEAR SPENDING, AS DEFINED IN SECTION 24-77-102 (17), OR STATE26
REVENUES, AS DEFINED IN SECTION 24-77-103.6 (6)(c), AND DOES NOT27
280
-14- COUNT AGAINST EITHER THE STATE FISCAL YEAR SPENDING LIMIT IMPOSED1
BY SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION OR THE EXCESS2
STATE REVENUES CAP, AS DEFINED IN SECTION 24-77-103.6 (6)(b)(I)(G).3
43-4-1502. Definitions. A
S USED IN THIS PART 15, UNLESS THE4
CONTEXT OTHERWISE REQUIRES :5
(1) "E
NTERPRISE" MEANS THE FUELS IMPACT ENTERPRISE CREATED6
IN SECTION 43-4-1503.7
(2) "F
UEL PRODUCT" MEANS GASOLINE, BLENDED GASOLINE,8
GASOLINE SOLD FOR GASOHOL PRODUCTION , GASOHOL, DIESEL, BIODIESEL9
BLENDS, NATURAL GAS, AND SPECIAL FUELS, AND SPECIAL FUEL MIXES10
WITH ALCOHOL.11
(3) "F
UELS IMPACT REDUCTION FEE" MEANS THE FEE IMPOSED BY12
THE ENTERPRISE PURSUANT TO SECTION 43-4-1505 (1).13
(4) "F
UND" MEANS THE FUELS IMPACT ENTERPRISE FUND CREATED14
IN SECTION 43-4-1504.15
(5) "G
RANT PROGRAM" MEANS THE FUELS IMPACT REDUCTION16
GRANT PROGRAM CREATED IN SECTION 43-4-1506.17
43-4-1503. Fuels impact enterprise - creation - powers and18
duties. (1) (a) T
HE FUELS IMPACT ENTERPRISE IS CREATED IN THE19
DEPARTMENT . THE ENTERPRISE IS AND OPERATES AS A20
GOVERNMENT-OWNED BUSINESS WITHIN THE DEPARTMENT IN ORDER TO21
EXECUTE ITS BUSINESS PURPOSES AS SPECIFIED IN SUBSECTION (2) OF THIS22
SECTION BY EXERCISING THE POWERS AND PERFORMING THE DUTIES AND23
FUNCTIONS SET FORTH IN THIS SECTION.24
(b) T
HE ENTERPRISE IS A TYPE 2 ENTITY, AS DEFINED IN SECTION25
24-1-105,
AND EXERCISES ITS POWERS AND PERFORMS ITS DUTIES AND26
FUNCTIONS UNDER THE DEPARTMENT . THE GOVERNING BOARD OF THE27
280
-15- ENTERPRISE IS MADE UP OF THE TRANSPORTATION COMMISSION CREATED1
IN SECTION 43-1-106 (1).2
(2) T
HE BUSINESS PURPOSES OF THE ENTERPRISE ARE TO IMPROVE3
THE TRANSPORTATION OF FUEL IN THE STATE AND MONITOR VEHICLE4
EMISSIONS. TO ALLOW THE ENTERPRISE TO ACCOMPLISH THESE BUSINESS5
PURPOSES AND FULLY EXERCISE ITS POWERS AND DUTIES , THE ENTERPRISE6
MAY:7
(a) I
MPOSE A FUELS IMPACT REDUCTION FEE AS AUTHORIZED BY8
SECTION 43-4-1505 (1);9
(b) I
SSUE GRANTS AS AUTHORIZED BY THE FUELS IMPACT10
REDUCTION GRANT PROGRAM CREATED IN SECTION 43-4-1506; AND11
(c) I
SSUE REVENUE BONDS PAYABLE FROM FUELS IMPACT12
REDUCTION FEE REVENUE AND OTHER AVAILABLE MONEY OF THE13
ENTERPRISE.14
(3) T
HE ENTERPRISE CONSTITUTES AN ENTERPRISE FOR PURPOSES15
OF SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION SO LONG AS IT16
RETAINS THE AUTHORITY TO ISSUE REVENUE BONDS AND RECEIVES LESS17
THAN TEN PERCENT OF ITS TOTAL ANNUAL REVENUE IN GRANTS FROM ALL18
C
OLORADO STATE AND LOCAL GOVERNMENTS COMBINED . SO LONG AS IT19
CONSTITUTES AN ENTERPRISE PURSUANT TO THIS SUBSECTION (3), THE20
ENTERPRISE IS NOT SUBJECT TO SECTION 20 OF ARTICLE X OF THE STATE21
CONSTITUTION.22
(4) I
N ADDITION TO ANY OTHER POWERS AND DUTIES SPECIFIED IN23
THIS SECTION, THE ENTERPRISE HAS THE FOLLOWING GENERAL POWERS24
AND DUTIES:25
(a) T
O PROVIDE SERVICES AS SET FORTH IN SECTION 43-4-1506;26
AND27
280
-16- (b) TO HAVE AND EXERCISE ALL RIGHTS AND POWERS NECESSARY1
OR INCIDENTAL TO OR IMPLIED FROM THE SPECIFIC POWERS AND DUTIES2
GRANTED BY THIS SECTION.3
43-4-1504. Fuels impact enterprise cash fund - definition.4
(1) (a) (I) T
HE FUELS IMPACT ENTERPRISE CASH FUND IS CREATED IN THE5
STATE TREASURY. THE FUND CONSISTS OF FUELS IMPACT REDUCTION FEE6
REVENUE CREDITED TO THE FUND PURSUANT TO SECTION 43-4-1505 (1),7
ANY MONEY THAT THE GENERAL ASSEMBLY MAY TRANSFER OR8
APPROPRIATE TO THE FUND FOR THE IMPLEMENTATION OF THE GRANT9
PROGRAM, AND ANY FEDERAL MONEY OR GIFTS , GRANTS, OR DONATIONS10
RECEIVED. THE STATE TREASURER SHALL CREDIT ALL INTEREST AND11
INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE12
FUND TO THE FUND.13
(II) M
ONEY IN THE FUND IS CONTINUOUSLY APPROPRIATED TO THE14
ENTERPRISE FOR THE DIRECT AND INDIRECT COSTS OF IMPLEMENTING THE15
GRANT PROGRAM.16
(III) T
HE STATE TREASURER SHALL CREDIT ALL INTEREST AND17
INCOME DERIVED FROM THE DEPOSIT AND INVESTMENT OF MONEY IN THE18
FUND TO THE FUND.19
(b) (I) N
OTWITHSTANDING SECTION 8-20-206.5 (8)(b), IF THE20
AVAILABLE FUND BALANCE IN THE FUND IS GREATER THAN FIFTEEN21
MILLION DOLLARS, THE ENTERPRISE SHALL NOT IMPOSE , AND THE22
DEPARTMENT OF REVENUE SHALL NOT COLLECT , THE FUELS IMPACT23
REDUCTION FEE DESCRIBED IN SECTION 8-20-206.5 (8), BUT IF THE24
AVAILABLE BALANCE IN THE FUND IS LESS THAN FIFTEEN MILLION25
DOLLARS WITHIN A FISCAL YEAR, THE ENTERPRISE SHALL IMPOSE, AND THE26
DEPARTMENT OF REVENUE SHALL COLLECT , THE FUELS IMPACT REDUCTION27
280
-17- FEE IN ACCORDANCE WITH SECTION 8-20-206.5 (8)(b).1
(II) F
OR THE PURPOSES OF THIS SUBSECTION (1)(b), "AVAILABLE2
FUND BALANCE" MEANS THE SUM OF THE CURRENT YEAR REVENUES AND3
THE PREVIOUS FUND BALANCE MINUS THE SUM OF THE OBLIGATIONS4
APPROVED BY THE ENTERPRISE AND THE COSTS INCURRED BY THE5
DEPARTMENT OF REVENUE IN COLLECTING THE FUELS IMPACT REDUCTION6
FEE REVENUE.7
(c) F
OR PURPOSES OF THIS PART 15, THE ENTERPRISE MAY SEEK,8
ACCEPT, AND EXPEND MONEY FROM FEDERAL SOURCES .9
(2) T
HE DEPARTMENT MAY TRANSFER MONEY FROM ANY LEGALLY10
AVAILABLE SOURCE TO THE ENTERPRISE FOR THE PURPOSE OF DEFRAYING11
EXPENSES INCURRED BY THE ENTERPRISE BEFORE IT RECEIVES FEE12
REVENUE OR REVENUE BOND PROCEEDS . THE ENTERPRISE MAY ACCEPT13
AND EXPEND ANY MONEY SO TRANSFERRED , AND, NOTWITHSTANDING ANY14
STATE FISCAL RULE OR GENERALLY ACCEPTED ACCOUNTING PRINCIPLE15
THAT COULD OTHERWISE BE INTERPRETED TO REQUIRE A CONTRARY16
CONCLUSION, SUCH A TRANSFER IS A LOAN FROM THE DEPARTMENT TO THE17
ENTERPRISE THAT IS REQUIRED TO BE REPAID AND IS NOT A GRANT FOR18
PURPOSES OF SECTION 20 (2)(d) OF ARTICLE X OF THE STATE19
CONSTITUTION, OR AS DEFINED IN SECTION 24-77-102 (7). ALL MONEY20
TRANSFERRED AS A LOAN TO THE ENTERPRISE SHALL BE CREDITED TO THE21
FUND. LOAN LIABILITIES THAT ARE RECORDED IN THE FUELS IMPACT FUND22
BUT THAT ARE NOT REQUIRED TO BE PAID IN THE CURRENT FISCAL YEAR23
SHALL NOT BE CONSIDERED WHEN CALCULATING SUFFICIENT STATUTORY24
FUND BALANCE FOR PURPOSES OF SECTION 24-75-109. AS THE ENTERPRISE25
RECEIVES SUFFICIENT REVENUE IN EXCESS OF EXPENSES , THE ENTERPRISE26
SHALL REIMBURSE THE DEPARTMENT FOR THE PRINCIPAL AMOUNT OF ANY27
280
-18- LOAN MADE BY THE DEPARTMENT PLUS INTEREST AT A RATE SET BY THE1
DEPARTMENT.2
43-4-1505. Fuels impact reduction fee. (1) (a) I
N FURTHERANCE3
OF ITS BUSINESS PURPOSE , BEGINNING SEPTEMBER 1, 2023, THE4
ENTERPRISE SHALL IMPOSE A FUELS IMPACT REDUCTION FEE PER GALLON5
TO BE PAID BY A LICENSED FUEL EXCISE TAX DISTRIBUTOR WITHIN6
C
OLORADO AND A LICENSED FUEL DISTRIBUTOR WHO SHIPS PRODUCTS7
FROM OUTSIDE OF COLORADO TO A POINT WITHIN COLORADO. FOR THE8
PURPOSE OF MINIMIZING COMPLIANCE COSTS FOR DISTRIBUTORS AND9
ADMINISTRATIVE COSTS FOR THE STATE , THE DEPARTMENT OF REVENUE10
SHALL COLLECT THE FUELS IMPACT REDUCTION FEE ON BEHALF OF THE11
ENTERPRISE, AND A FUEL DISTRIBUTOR SHALL PAY THE FEE TO THE12
DEPARTMENT OF REVENUE AS REQUIRED BY SECTION 8-20-206.5 (8)(a).13
(b) F
OR A LICENSED FUEL EXCISE TAX DISTRIBUTOR WITHIN14
C
OLORADO AND A LICENSED FUEL DISTRIBUTOR WHO SHIPS PRODUCTS15
FROM OUTSIDE OF COLORADO TO A POINT WITHIN COLORADO, BEGINNING16
S
EPTEMBER 1, 2023, THE ENTERPRISE SHALL IMPOSE THE FUELS IMPACT17
REDUCTION FEE IN A REASONABLE AMOUNT THAT IS NO MORE THAN SIX
18
THOUSAND ONE HUNDRED TWENTY -FIVE MILLIONTHS OF A DOLLAR PER19
GALLON OF FUEL PRODUCTS DELIVERED FOR SALE OR USE IN COLORADO.20
(c) A
S REQUIRED BY SECTION 8-20-206.5 (8)(c), THE EXECUTIVE21
DIRECTOR OF THE DEPARTMENT OF REVENUE SHALL TRANSMIT ANY FUELS22
IMPACT REDUCTION FEE REVENUE IT COLLECTS TO THE STATE TREASURER23
WHO SHALL CREDIT THE REVENUE, MINUS THE COSTS TO THE DEPARTMENT24
OF REVENUE FOR COLLECTING THE FEE , TO THE FUND.25
43-4-1506. Fuels impact reduction grant program. (1) T
HERE26
IS HEREBY CREATED THE FUELS IMPACT REDUCTION GRANT PROGRAM TO27
280
-19- PROVIDE GRANTS TO CERTAIN CRITICALLY IMPACTED COMMUNITIES ,1
GOVERNMENTS , AND TRANSPORTATION CORRIDORS FOR THE2
IMPROVEMENT OF HAZARDOUS MITIGATION CORRIDORS AND TO SUPPORT3
LOCAL AND STATE GOVERNMENT PROJECTS RELATED TO EMERGENCY4
RESPONSES, ENVIRONMENTAL MITIGATION, OR PROJECTS RELATED TO THE5
TRANSPORTATION OF FUEL WITHIN THE STATE .6
(2) (a) A
S PART OF THE FUELS IMPACT REDUCTION GRANT7
PROGRAM, THE ENTERPRISE SHALL ANNUALLY DISTRIBUTE TEN MILLION8
DOLLARS FROM THE FUND TO THE FOLLOWING POLITICAL SUBDIVISIONS9
FOR THE IMPROVEMENT OF HAZARDOUS MITIGATION CORRIDORS IN THE10
STATE PRIORITIZING USES RELATED TO SAFETY AND ENVIRONMENTAL
11
IMPACTS:12
(I) S
IX MILLION FOUR HUNDRED THOUSAND DOLLARS TO ADAMS13
COUNTY;14
(II) T
WO MILLION DOLLARS TO THE CITY OF AURORA;15
(III) O
NE MILLION THREE HUNDRED THOUSAND DOLLARS TO EL16
P
ASO COUNTY;17
(IV) T
WO HUNDRED FORTY THOUSAND DOLLARS TO MESA18
COUNTY; AND19
(V) S
IXTY THOUSAND DOLLARS TO OTERO COUNTY.20
(b) I
F THE ENTERPRISE IS UNABLE TO DISTRIBUTE TEN MILLION
21
DOLLARS PURSUANT TO SUBSECTION (2)(a) OF THIS SECTION, THE22
ENTERPRISE SHALL DISTRIBUTE THE DOLLARS IT CAN DISTRIBUTE IN THE23
SAME PROPORTION AS DESCRIBED IN SUBSECTION (2)(a) OF THIS SECTION.24
(c) IF A POLITICAL SUBDIVISION IS UNABLE TO ACCEPT THE ANNUAL25
DISTRIBUTION MADE PURSUANT TO SUBSECTION (2)(a) OF THIS SECTION,26
THE ENTERPRISE SHALL DISTRIBUTE THE UNACCEPTED AMOUNTS TO THE27
280
-20- OTHER POLITICAL SUBDIVISIONS ON A PROPORTIONATE BASIS .1
(3) T
HE ENTERPRISE SHALL ANNUALLY DISTRIBUTE UP TO FIVE2
MILLION DOLLARS FROM THE FUND , AFTER MAKING THE TRANSFERS3
REQUIRED BY SUBSECTION (2) OF THIS SECTION AND AFTER PROVIDING FOR4
THE ADMINISTRATIVE EXPENSES OF THE ENTERPRISE , TO KEY COMMERCIAL5
FREIGHT CORRIDORS, TO SUPPORT STATE GOVERNMENT PROJECTS RELATED6
TO EMERGENCY RESPONSES, ENVIRONMENTAL MITIGATION, OR TO SUPPORT7
PROJECTS RELATED TO THE TRANSPORTATION OF FUEL WITHIN THE STATE8
ON ROUTES NECESSARY FOR THE TRANSPORTATION OF HAZARDOUS9
MATERIALS.10
43-4-1507. Repeal of part. T
HIS PART 15 IS REPEALED, EFFECTIVE11
J
ANUARY 1, 2030.12
13
SECTION 10. Appropriation. (1) For the 2023-24 state fiscal14
year, $36,272 is appropriated to the department of revenue. This15
appropriation is from the general fund. To implement this act, the16
department may use this appropriation as follows:17
(a) $18,272 for personal services related to taxation services; and18
(b) $18,000 for tax administration IT system (GenTax) support.19
SECTION 11. Act subject to petition - effective date. This act20
takes effect at 12:01 a.m. on the day following the expiration of the21
ninety-day period after final adjournment of the general assembly; except22
that, if a referendum petition is filed pursuant to section 1 (3) of article V23
of the state constitution against this act or an item, section, or part of this24
act within such period, then the act, item, section, or part will not take25
280
-21- effect unless approved by the people at the general election to be held in1
November 2024 and, in such case, will take effect on the date of the2
official declaration of the vote thereon by the governor.3
280
-22-