Colorado Code § 39-27-302

Agreements between jurisdictions
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The department may enter into a motor
fuel tax and fee cooperative agreement with another jurisdiction or jurisdictions that provide for
the administration, collection, and enforcement of each jurisdiction's motor fuel taxes and fees
on motor fuel used by motor carriers. The agreement shall not contain any provision that
exempts any motor vehicle, owner, or operator from complying with the laws, rules, and
regulations pertaining to motor vehicle licensing, size, weight, load, or operation upon the public
highways of this state.

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