{"data":{"id":"us-co/c.r.s.-39-27-302","jurisdiction":"us-co","citation":"C.R.S. § 39-27-302","heading":"Agreements between jurisdictions.","body":"The department may enter into a motor fuel tax and fee cooperative agreement with another jurisdiction or jurisdictions that provide for the administration, collection, and enforcement of each jurisdiction's motor fuel taxes and fees on motor fuel used by motor carriers. The agreement shall not contain any provision that exempts any motor vehicle, owner, or operator from complying with the laws, rules, and regulations pertaining to motor vehicle licensing, size, weight, load, or operation upon the public highways of this state.","path":["Title 39 - Taxation","Article 27 - Gasoline and Special Fuel Tax","Part 3 - MOTOR FUELS AGREEMENTS"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"f34520768cce8d48f2faf76383ddd3f8d52ad2b10e89ac243325891ddc76dd11","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-27-301","next":"us-co/c.r.s.-39-27-303"},"notice":"GroundRules: Original legal text. Not legal advice."}