The act requires the executive director of the department of revenue to collect a fee equal to $25 per truckload for every manufacturer of fuel products who manufactures such products for sale within Colorado or who ships such products from any point outside of Colorado to a distributor within Colorado and every distributor who ships such products from any point outside of Colorado to a point within Colorado. This fee is used primarily to:
- Fund the perfluoroalkyl and polyfluoroalkyl substances (PFAS) cash fund;
- Support the department of transportation in functions related to the administration of hazardous materials and safe and efficient freight movement and infrastructure in the state as well as infrastructure projects that enhance the safety of movement of freight and hazardous materials; and
- Support the Colorado state patrol in the regulation of hazardous materials on highways in the state.
The executive director of the department of revenue stops collecting the fee for a fiscal year once he or she has collected $8 million of these fees for that fiscal year.
The act creates the PFAS cash fund, which is used to fund the PFAS grant program, fund the PFAS takeback program, and provide technical assistance in locating and studying PFAS to communities, stakeholders, and regulatory boards or commissions.
The act creates the PFAS grant program. The grant program provides funding for the sampling, assessment, and investigation of PFAS in ground or surface water; water system infrastructure used for the treatment of identified perfluoroalkyl and PFAS; and emergency assistance to communities and water systems affected by PFAS.
The act creates the PFAS takeback program. The takeback program is used to purchase and dispose of eligible materials that contain PFAS.
The act also requires the department of public health and environment to report to the general assembly annually on the use of the PFAS cash fund and the administration of the PFAS grant program and takeback program.
The act also creates new civil penalties for owners or operators of storage tanks at gasoline dispensing facilities who violate requirements to maintain a vapor collection system and for owners and operators of gasoline dispensing facilities who violate requirements to maintain records.
Lastly, the act requires stakeholders from gasoline dispensing facilities and gasoline transport truck companies to collaborate with the division of administration in the department of public health and environment in creating maintenance guidelines to assist owners and operators of gasoline dispensing facilities and gasoline transport trucks in complying with the requirements of air quality control commission regulations.
For the 2020-21 state fiscal year, the act appropriates $39,769 to the department of revenue from the general fund. From this appropriation, the department of revenue may use $24,750 for tax administration IT system support, $12,600 for the taxation and compliance division for personal services, and $2,419 for the taxpayer service division for the fuel tracking system. For the 2020-21 state fiscal year, the act also appropriates $1,552,558 from the hazardous materials safety fund to the department of public safety for use by the Colorado state patrol for the hazardous materials safety program.
(Note: This summary applies to this bill as enacted.)