{"data":{"id":"us-co/c.r.s.-39-27-305","jurisdiction":"us-co","citation":"C.R.S. § 39-27-305","heading":"Credit for purchases.","body":"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.","path":["Title 39 - Taxation","Article 27 - Gasoline and Special Fuel Tax","Part 3 - MOTOR FUELS AGREEMENTS"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"a0fc459ecc0c93f901c696717a4d3c6bf55443e68286cf2375e57d553c39c146","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-27-304","next":"us-co/c.r.s.-39-27-306"},"notice":"GroundRules: Original legal text. Not legal advice."}