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.Amended by 2021 Ch. 250,§19, eff. 6/17/2021.L. 88: Entire part added, p. 1335, § 1, effective April 14. L. 2021: Entire section amended, (SB 21-260), ch. 1404, p. 1404, § 19, effective June 17. For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
Colorado Legal Code