Form Dr 0011 - Passenger Mile Detail By Passenger Buses Page 2
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3BOND REQUIREMENTS
PORT CLEARANCE
A bond will not be required except in
Buses with a passenger capacity of 14 or
those instances when a licensee fails to
less (inclusive of driver) do not have to
file timely reports, when taxes have not
stop and clear Colorado Ports of Entry.
been remitted or when an examination of
the accounts indicates a financial
Commercially licensed buses with more
guarantee is necessary. The bond (if
than a 14 passenger capacity are not
required) must be twice the estimated
required to stop and clear provided that
average net tax liability for the reporting
the bus is legally licensed and registered
period. This bond is to be determined by
to operate in the state of Colorado.
the Department of Revenue.
NOTE: This information does not apply
RECORDKEEPING
to vehicles registered and used as
recreational vehicles.
A complete record of all trips must be
maintained. For audit purposes, all
records must be retained for three years
FURTHER INFORMATION
from the due date of the return or date
filed (whichever is later).
FYIs and commonly used forms are
Each trip must be recorded with the
available on the Web at
following information:
• date of the trip
FYIs provide general information
• vehicle identification number (VIN)
concerning a variety of Colorado tax topics
• origin
in simple and straightforward language.
• destination
Although the FYIs represent a good faith
• miles traveled in Colorado
effort to provide accurate and complete
• number of passengers
tax information, the information is not
• number of passenger miles
binding on the Colorado Department of
Revenue, nor does it replace, alter, or
The passenger mile detail of passenger
supersede Colorado law and regulations.
buses (DR 0011) should be used to track
The Executive Director, who by statute is
this information. A copy of the DR 0011 is
the only person having the authority to
attached to this FYI.
bind the Department, has not formally
reviewed and/or approved these FYIs.
FILING REQUIREMENTS
The Department of Revenue will send you
a quarterly passenger mile tax return (DR
0133). This return will be mailed out
near the end of the quarter and is due by
the end of the following month (i.e., the
return for the period of April – June
would be due July 31).
Failure to receive the form does not
relieve you of your legal responsibility to
file the return by the due date. Notify the
department, if for some reason you do not
receive the form.
PAGE 2 OF 3
EXCISE 14 (04/05)
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