Colorado Statutes
§ 39-27-305 — Credit for purchases
Colorado § 39-27-305
This text of Colorado § 39-27-305 (Credit for purchases) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 39-27-305 (2026).
Text
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 taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-27-305, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-27-305.