Colorado § 39-28.6-108 - When credit may be obtained for tax paid.
Full text of Colorado Colorado Revised Statutes § 39-28.6-108 — When credit may be obtained for tax paid., with citation guidance and answers to common questions.
§ 39-28.6-108. When credit may be obtained for tax paid.
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.
Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1202, § 18, effective January 1, 2021.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-28.6-108
What does Colorado Revised Statutes § 39-28.6-108 cover?
Section 39-28.6-108 ("When credit may be obtained for tax paid.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-28.6-108?
A common citation format is "Colorado Revised Statutes § 39-28.6-108" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-28.6-108 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.