2 Colo. Code Regs. § 607-1-2.00

Current through Register Vol. 47, No. 20, October 25, 2024

Section 2 CCR 607-1-2.00 - Definitions

2.1 "Colorado Department of Transportation Division of Transit and Rail" or "CDOT Division of Transit and Rail" means the division within the Colorado Department of Transportation responsible for planning, developing, operating, and integrating Transit and rail into the statewide transportation system.

2.2 "Compressed Natural Gas Motor Vehicle" means a vehicle that is powered by an engine fueled by methane that has been compressed and stored on board at a pressure up to 3,000 pounds per square inch, also known as compressed natural gas.

2.3 "Disproportionately Impacted Community" means a community that is in a census block group, as determined in accordance with the most recent United States decennial census, where the proportion of households that are low income is greater than forty percent, the proportion of households that identify as minority is greater than forty percent, or the proportion of households that are housing cost-burdened is greater than forty percent, as defined in C.R.S. § 43-4-1202(5).

2.4 "Electric Motor Vehicle" means a vehicle that uses a battery to store energy that powers the motor, including:

2.4.1 A Battery Electric Motor Vehicle powered exclusively by a rechargeable battery pack that can be recharged by being plugged into an external source of electricity and that has no secondary source of propulsion.

2.4.2 A Hydrogen Fuel Cell Motor Vehicle powered by electricity produced from a fuel cell that uses hydrogen gas as fuel.

2.4.3 A Plug-in Hybrid Electric Motor Vehicle powered by both a rechargeable battery pack that can be charged by being plugged into an external source of electricity and a secondary source of propulsion such as an internal combustion engine.

2.5 "Recovered Methane" means any of the following if the Air Pollution Control Division determines them to provide a net reduction in greenhouse gas emissions:

2.5.1 Biomethane;

2.5.2 Methane derived from municipal solid waste, biomass pyrolysis or enzymatic biomass, or wastewater treatment; and

2.5.3 Coal mine methane, as defined in C.R.S. § 40-2-124(1)(a)(II).

2.6 "Retail Delivery" means a retail sale of Tangible Personal Property by a retailer for delivery by a motor vehicle owned or operated by the retailer or any other person to the purchaser at a location in the state, which sale includes at least one item of Tangible Personal Property that is subject to taxation under Article 26 of Title 39. Each such retail sale is a single Retail Delivery regardless of the number of shipments necessary to deliver the items of Tangible Personal Property purchased.

2.7 "Tangible Personal Property" means all goods, wares, merchandise, products and commodities, and all tangible or corporeal things and substances which are dealt in, capable of being possessed and exchanged, except newspapers excluded by law. Tangible property does not include:

2.7.1 Real property, such as land or buildings, nor Tangible Personal Property that loses its identity when it becomes an integral and inseparable part of the realty, and is removable only with substantial damage to the premises. Property severed from real estate becomes Tangible Personal Property.

2.7.2 Intangible personal property constituting mere rights of action and having no intrinsic value, such as contracts, deeds, mortgages, stocks, bonds, certificates of deposit or memberships, or uncancelled United States postage or revenue stamps sold for postage or revenue purposes.

2.7.3 Water in pipes, conduits, ditches or reservoirs, but does include water in bottles, wagons, tanks or other containers.

2.7.4 Computer software that does not meet the criteria enumerated in C.R.S. § 39-26-102 (15(c).

2.7.5 An advertising supplement included in a newspaper.

2.7.6 The method of delivery does not impact the definition of Tangible Personal Property as defined in C.R.S. § 39-26-102(15).

2.8 "Transit" means a coordinated system of Transit modes providing transportation use by the general public, as defined in C.R.S. § 43-1-102(4).

2.9 "Transit Agency" means an organization that provides Transit services to the general public or a segment of the public defined by age, disability, or low income.

2 CCR 607-1-2.00

45 CR 10, May 25, 2022, effective 6/14/2022