Gasoline, Gasohol, Aviation and Special Fuel A refund may be claimed for fuel tax paid on these fuels purchased and used in Colorado for the following purposes:
- To operate stationary engines, motor boats or vehicles on or over fixed rails.
- Farm vehicles when used on farms and ranches, and farm tractors and implements of husbandry when operated off the public roads.
- For cleaning, dyeing or any other commercial use of equipment or machinery not used on roads.
- To operate any machine owned or operated by the United States or any of its agencies, the State of Colorado or any of its agencies, any town, city, county, city and county, or Colorado school district and any other political subdivision of Colorado.
- Vehicles or construction equipment operated within the confines of highway construction projects when actually used in the construction of such highways.
- State licensed agricultural applicator aircraft used exclusively for agricultural applications and used only on private landing facilities. Aviation fuel tax will only be refunded to the extent of 50 percent of tax paid.
- Aircraft operated by scheduled air carriers or commuter airline operators.
- Fuel used for aviation purposes (items 6 and/or 7) on which the gasoline or special fuel tax has been paid.