5 Colo. Code Regs. § 1001-24-G-II

Current through Register Vol. 47, No. 24, December 25, 2024

Section 5 CCR 1001-24-G-II - Applicability

II.A. Except as provided in Section II.B., the following entities must submit to the Department all of the information described in Sections IV. and V. of this Part G. As used in this rule, all operations conducted by persons under common ownership or control shall be aggregated and considered to be one entity to determine fleet reporting applicability.

II.A.1. Any fleet owner in the tax year preceding each reporting year in Section III.A. of this Part G that had 20 or more vehicles with a GVWR greater than 8,500 lbs. under common ownership or control and operated a facility in Colorado;

II.A.2. Any broker or entity that dispatched 20 or more vehicles with a GVWR greater than 8,500 lbs. into or throughout Colorado, and operated a facility in Colorado, in the tax year preceding each reporting year in Section III.A. of this Part G;

II.A.3. Any Colorado government agency including all state, county and local municipalities including school districts that had 20 or more vehicles over 8,500 lbs. GVWR that were operated in Colorado the tax year preceding each reporting year in Section III.A. of this Part G; and

II.A.4. Any federal government agency that had 20 or more vehicles over 8,500 lbs. GVWR that were operated in Colorado in the tax year preceding each reporting year in Section III.A. of this Part G.

II.B. The following vehicles and persons are exempt from the reporting requirements and should not be counted or reported for the purposes of the applicability requirements in Section II.A. or the reporting requirements in Section III. of this Part G:

II.B.1. Military tactical vehicles and military tactical facilities owned or operated by the United States Department of Defense or any of the United States military services;

II.B.2. Vehicles awaiting sale; and

II.B.3. Authorized Emergency vehicles, as defined in § 42-1-102 (6) C.R.S.

5 CCR 1001-24-G-II

46 CR 10, May 25, 2023, effective 6/14/2023

46 CR 21, November 10, 2023, effective 12/15/2023