Aviation Fuel Tax
The State of Colorado was the last State in the Nation to establish a dedicated aviation branch of state government. In 1989 the Division of Aeronautics and the Colorado Aeronautical Board was created to support, develop and maintain the Colorado Aviation System through taxes collected on aviation fuel sold within the state. There are no general funds used to meet the needs within the Colorado Aviation System, the needs are funded solely through the taxes collected by those actually using the aviation system.
More information pertaining the Colorado Aviation Fund, including how aviation fuel tax is collected and distributed back into the Colorado Aviation System, please download the latest White Paper sponsored by the Colorado Airport Operators Association.
The Colorado Aviation Fund - White Paper
Aviation Fuel Tax Disbursements
Airports eligible to receive benefits from these taxes pursuant to CRS 43-10-103(4), CRS 43-10-108.5 and CRS 43-10-110 do so in two different ways: discretionary aviation grants and airport fuel tax disbursements. The discretionary grant program is covered in the next section. Airport tax disbursements are the portion of the tax that is collected at an airport, which is then returned directly to the airport based on the type and quantity of fuel sold. Pursuant to CRS 43-10-110 tax disbursements are the full four cents per gallon jet fuel excise tax, and four cents per gallon of the avgas excise tax. The sales tax on jet fuel is disbursed at a rate of 65% of the total sales tax that was collected. Tax disbursements are to be used for aviation purposes only. On average, the airport formula disbursements account for nearly 67% of the money expended from the Aviation Fund. The remaining funds, less the Division’s administrative costs, (capped statutorily by CRS 43-10-109(3) at 5% of the previous year’s total revenue), are used to fund the Colorado Discretionary Aviation Grant (CDAG) Program.
Fuel Tax Form
You can now download the fuel tax form and email it back to our office once it is completed.
*Please email your completed fuel tax form to: [email protected]
Fillable & Savable Fuel Tax Form (MS Excel)
Printable Read-Only Fuel Tax Form (Adobe Acrobat Reader)
You may also contact the Division's Business Manager, Bryce Shuck at the Division Offices at 303-512-5253.
Fuel Tax Disbursement Reports by Fiscal Year
FY 2016 New!
- ROAD/HIGHWAY INFORMATION CONTACT: 303-757-9011
Division of Aeronautics Contact Information
Colorado Division of Aeronautics
5126 Front Range Parkway
Watkins, CO 80137
8:00 a.m. – 4:30 p.m.