DOR Taxation web site

Liquefied Petroleum Gas Inspection Fee

This fee is collected on sales of odorized liquefied petroleum gas and natural gas for the Liquefied Petroleum Gas (LPG) and Natural Gas (NG) Inspection Fund, created to provide funding for the inspection of installations, calibration and adjustment of meters and dispensers, and testing.  The fee is collected for the following fuels:  liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).  The fee is currently set at a per tank truckload rate of $10, which is reported at $.00125 per gallon or gallon equivalent.  A tank truckload is defined as 8,000 gallons or, in the case of CNG, gallon equivalents. 

The fee is collected, reported and paid on the Colorado fuel tax return of the manufacturer or distributor who is responsible for reporting the gallons and remitting tax due on LPG, LNG and CNG.

For additional information, see  
FYI Excise 11, Environmental Response Surcharge.