Go to Other Versions of The
Colorado Rev. Stat.
2021 Colorado Code
Title 39 - Taxation
Article 28.6 - Nicotine Products Tax
§ 39-28.6-108. When Credit May Be Obtained for Tax Paid
Universal Citation:
CO Rev Stat § 39-28.6-108 (2021)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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.
History. Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1202, § 18, effective January 1, 2021.
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
