Credit for purchases

C.R.S. § 39-27-305
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-27-305Fetched: 10/6/2026

Starting a business in Colorado? Colorado LLC guide: costs and requirements