Starting with the 2027 model year, any manufacturer that produces on-road vehicles over 8,500 pounds GVWR shall annually incur deficits based on the manufacturer's annual sales volume of on-road vehicles produced and delivered for sale in Colorado pursuant to California Code of Regulations, Title 13, Section 1963.1. Deficits are incurred when the on-road vehicle is sold to the ultimate purchaser in Colorado.
5 CCR 1001-24-F-II