§ 39-27-305. Credit for purchases

CO Rev Stat § 39-27-305 (2018) (N/A)
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Any licensee purchasing more tax-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 liability for the excess tax-paid fuel purchased. Upon request, this credit may be refunded to the licensee by the department in accordance with the agreement.