(b) A transfer and change of designation of retail marijuana that has been extracted and is in a concentrated form to medical marijuana that has been extracted and is in a concentrated form pursuant to this subsection (12) is not a transaction that results in a right to refund of any retail marijuana excise tax incurred or paid prior to that transfer and change of designation.
Source: L. 2019: Entire article added with relocations, (SB 19-224), ch. 315, p. 2893, § 5, effective January 1, 2020 (see editor's note). L. 2021: (12) added, (HB 21-1216), ch. 306, p. 1833, § 2, effective July 1, 2022.
Structure Colorado Code
Title 44 - Revenue - Regulation of Activities
Article 10 - Regulated Marijuana
Part 5 - Medical Marijuana License Types
§ 44-10-501. Medical Marijuana Store License
§ 44-10-502. Medical Marijuana Cultivation Facility License - Rules - Definitions
§ 44-10-503. Medical Marijuana Products Manufacturer License - Rules - Definition
§ 44-10-504. Medical Marijuana Testing Facility License - Rules
§ 44-10-505. Medical Marijuana Transporter License - Definition