Colo. Rev. Stat. § 39-28.6-108
When credit may be obtained for tax paid
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
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- Colo. Rev. Stat. § 39-28.6-108, When credit may be obtained for tax paid, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2319377
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Full 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.