Colorado DOR Proposes Rule Mandating Electronic Filing of Aviation Fuel Sales Tax Returns

December 18, 2025, 5:28 PM UTC

The Colorado Department of Revenue (DOR) proposed a rule requiring electronic filing of aviation fuel sales tax returns. The proposal establishes thresholds for mandatory electronic filing based on annual gross gallons of aviation jet fuel sold or used. [Colo. Dep’t of Revenue, Proposed Reg. Section 39-21-119.5-3, 12/15/25]

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