Carrier Return
The Carrier Return is required by Colorado when fuel is imported into and exported out of Colorado or removed from a terminal. All Carrier schedules are automatically assigned based on the Origin and Destination listed on each transaction.
- Schedule 1A - A carrier uses schedule 1A to report fuel delivered to another state or province. This shows all fuel exported from Colorado.
- Schedule 2A - A carrier uses schedule 2A to report fuel hauled from another state or province into Colorado. This shows all fuel imported into Colorado.
- Schedule 3A - Carrier deliveries received in Colorado and hauled to another destination within Colorado.
Fuel Distributor Tax Return
Receipts
- Schedule 1 – Gallons received already taxed. A distributor reports fuel on schedule 1 that was received from another Colorado licensed distributor. Effective January 1, 2022, This schedule should also be used for dyed diesel, of which the Environmental Response Surcharge (ERS) was already paid.
- Schedule 2 – Gallons received untaxed. A distributor reports fuel on schedule 2 that was received from a terminal and is the first receiver.
- Schedule 3 – Gallons imported direct to customer. A distributor reports fuel imported from another state direct to customers. The importer is the distributor that owns the fuel as it is brought into Colorado.
- Schedule 4 – Gallons imported direct to storage. A distributor reports imported fuel to in-state storage by rail or truck.
Disbursements
- Schedule 5 – Gallons delivered tax paid. A distributor reports fuel on schedule 5 that was delivered and the fuel tax is being paid by you or a previous distributor.
- Schedule 6 – Gallons before the point of taxation. A distributor reports fuel on schedule 6 that is not yet subject to the motor fuel tax. This schedule should only be used for fuel and blend components sent to a Terminal.
- Schedule 6K -Gallons removed from Terminal. A supplier/position holder reports fuel on schedule 6K gallons that were removed from a terminal. Supplier reports who is the first receiver of the fuel.
- Schedule 7 – Gallons Exported - Tax Exempt. A distributor reports fuel on schedule 7 that is exported to another state or province. The exporter is the distributor that owns the product as it leaves Colorado. This information will be reported to the destination state or province.
- Schedule 8 – Gallons delivered to US Government – Tax Exempt. A distributor reports fuel on schedule 8 that is delivered and sold to a federal governmental entity holding a current Fuel Tax Exemption Certificate in Colorado. Fuel reported on schedule 8 is subject to the ERS/Inspection Fee.
- Schedule 9 – Gallons delivered to State/ Local Government – Tax Exempt. A distributor reports fuel on schedule 9 that is delivered and sold to a state or local governmental entity holding a current Fuel Tax Exemption Certificate in Colorado. Fuel reported on schedule 9 is subject to the ERS/Inspection Fee.
- Schedule 10 – Gallons delivered to other entity - Tax Exempt. A distributor reports fuel on schedule 10 such as dyed diesel fuel delivered to an end-user or aviation jet fuel sold to commercial air carriers. (This schedule does not remove any fees to which fuel may be subject).
Terminal Operator Return
- Schedule 15A - A terminal operator uses this schedule to report receipt of all fuel and blending components into the terminal.
- Schedule 15B - A terminal operator uses this schedule to report the disbursement of the fuel from the terminal.
- Schedule 15C - A terminal operator reports the position holders and their fuel inventory.