Colorado Statutes
§ 39-27-305 — Credit for purchases
Any licensee purchasing more tax-paid
and fee-paid motor fuel in this state than the licensee uses in this state during the
course of a reporting period shall be permitted a credit against future tax and fee
liability for the excess tax-paid and fee-paid fuel purchased. Upon request, this
credit may be refunded to the licensee by the department in accordance with the
agreement.
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Legislative History
Source: L. 88: Entire part added, p. 1335, � 1, effective April 14. L. 2021: Entire section amended, (SB 21-260), ch. 250, p. 1404, � 19, effective June 17.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes