Colorado Statutes
§ 39-28.6-108 — When credit may be obtained for tax paid
Colorado § 39-28.6-108
This text of Colorado § 39-28.6-108 (When credit may be obtained for tax paid) 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. § 39-28.6-108 (2026).
Text
Where nicotine
products, upon which the tax imposed by this article 28.6 has been reported and
paid, are shipped or transported by the distributor to retailers without the state to
be sold by those retailers, are shipped or transported by the distributor to a
consumer without the state on or after January 1, 2021, or are returned to the
manufacturer by the distributor or destroyed by the distributor, credit of such tax
may be made to the distributor in accordance with regulations prescribed by the
department.
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Legislative History
Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1202, � 18,
effective January 1, 2021.
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 § 39-28.6-108, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-28.6-108.