Fuel Tax | Diversion Reporting

Common or Contract Carriers are required to report all exports and imports of motor fuel leaving or coming into Colorado. All deliveries which are diverted from the bill of lading or manifest destination must be reported to the Colorado Department of Revenue within 24 hours of diversion.

Loads scheduled to be delivered to a location outside of Colorado, but diverted to a Colorado location, must also be reported to the National Fuel Diversion Registry within 24 hours of the diversion. This is required of all Colorado fuel licensees and third party carriers. Register a diversion.

When a diversion is reported, you will receive a diversion tracking number to report delivery information on a diverted load. Diversions are tracked by bill of lading number, date, and TCN (terminal code number.)

Information required when reporting a diverted load is: 

  • Carrier name and FEIN.
  • Purchaser name and FEIN.
  • Terminal Code where fuel was acquired and transportation mode.
  • Original destination state and revised destination state.
  • Document Number (Bill of Lading #) and date shipped.
  • Type of fuel and gross, net, and billed gallons.