republic-os/legislation/us/states/co/2021a/sb-21-065.md

---
type: "Bill"
title: "Gasoline And Special Fuels Tax Info Disclosure"
description: "The act allows the executive director of the department of revenue to disclose information relevant to an assessment of a gasoline distributor for the failure to make the required sworn statement and pay the tax for any calendar month or for a gasoline distributor filing an incorrect or fraudulent statement or return for any calendar month. The executive director may only disclose this information to taxpayers with cases involving common or related issues of fact or law. Taxpayers are limited in the use and disclosure of this information.The act also requires, upon written request by a local government official, a gasoline distributor to disclose certain records to local government officials related to an alleged violation of the administration of the gasoline and special fuels tax.(Note: This summary applies to this bill as enacted.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2021A"
identifier: "SB 21-065"
citation: "Colorado SB 21-065 (2021A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kyle Mullica", "Larry Liston"]
version_count: 8
action_count: 14
vote_count: 4
first_action: "2021-02-16T07:00:00+00:00"
last_action: "2021-03-21T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/2632de7e-c776-4809-9d48-f3288d6bf547"
source_url: "http://leg.colorado.gov/bills/sb21-065"
source_hash: "26a42a368152bcdf7e4a8c6558700094eefded3bef7e847a83f93abf2c4092d2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado SB 21-065 (2021A) — Gasoline And Special Fuels Tax Info Disclosure

The act allows the executive director of the department of revenue to disclose information relevant to an assessment of a gasoline distributor for the failure to make the required sworn statement and pay the tax for any calendar month or for a gasoline distributor filing an incorrect or fraudulent statement or return for any calendar month. The executive director may only disclose this information to taxpayers with cases involving common or related issues of fact or law. Taxpayers are limited in the use and disclosure of this information.The act also requires, upon written request by a local government official, a gasoline distributor to disclose certain records to local government officials related to an alleged violation of the administration of the gasoline and special fuels tax.(Note: This summary applies to this bill as enacted.)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2021a_sb065_h_fin_001.pdf)
2. **Engrossed (02/22/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_065_eng.pdf)
3. **Final Act (03/16/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_065_enr.pdf)
4. **Introduced (02/16/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_065_01.pdf)
5. **Reengrossed (02/23/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_065_ren.pdf)
6. **Rerevised (03/10/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_065_rer.pdf)
7. **Revised (03/09/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_065_rev.pdf)
8. **Signed Act (03/21/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2021a_065_signed.pdf)

## Votes

- BILL — **49–14** (pass) · lower
- REPASS — **35–0** (pass) · upper
- BILL — **35–0** (pass) · upper
- CONCUR — **35–0** (pass) · upper

## Sponsors

- Kyle Mullica — primary (person)
- Larry Liston — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-03-21T06:00:00+00:00** Governor Signed `executive-signature`
- **2021-03-16T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2021-03-16T06:00:00+00:00** Signed by the Speaker of the House
- **2021-03-16T06:00:00+00:00** Signed by the President of the Senate
- **2021-03-11T07:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
- **2021-03-10T07:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2021-03-09T07:00:00+00:00** House Second Reading Passed with Amendments - Floor `reading-2`
- **2021-03-08T07:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2021-03-04T07:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2021-02-24T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2021-02-23T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2021-02-22T07:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
- **2021-02-17T07:00:00+00:00** Senate Committee on Finance Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2021-02-16T07:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2632de7e-c776-4809-9d48-f3288d6bf547`. Confidence: reported (aggregated from official Colorado legislature records).