(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 (15) 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. 2913, § 5, effective January 1, 2020 (see editor's note); (1)(e) added, (HB 19-1230), ch. 340, p. 3121, § 19, effective January 1, 2020. L. 2020: (2)(c), (13), and (14) amended, (HB 20-1424), ch. 184, p. 847, § 9, effective September 14. L. 2021: (2) amended, (HB 21-1178), ch. 130, p. 525, § 7, effective September 7; (15) added, (HB 21-1216), ch. 306, p. 1834, § 4, effective July 1, 2022.
Structure Colorado Code
Title 44 - Revenue - Regulation of Activities
Article 10 - Regulated Marijuana
Part 6 - Retail Marijuana License Types
§ 44-10-601. Retail Marijuana Store License - Rules - Definitions
§ 44-10-602. Retail Marijuana Cultivation Facility License - Rules - Definitions
§ 44-10-603. Retail Marijuana Products Manufacturer License - Rules - Definition
§ 44-10-604. Retail Marijuana Testing Facility License - Rules
§ 44-10-605. Retail Marijuana Transporter License - Definition
§ 44-10-606. Retail Marijuana Business Operator License
§ 44-10-607. Retail Marijuana Accelerator Cultivator License
§ 44-10-608. Retail Marijuana Accelerator Manufacturer License
§ 44-10-609. Marijuana Hospitality Business License
§ 44-10-610. Retail Marijuana Hospitality and Sales Business License