Colorado Attorney General Reports June 18, 1982 (No.)

Alan Charnes, Director Department of Revenue 1375 Sherman Street Denver, CO 80203 Dear Mr. Charnes: This opinion is written in response to your request for an attorney general opinion regarding whether the apportionment of income taxes mandated by C.R.S. 1973, 39-22-623(1)(a) should be made before or after cigarette tax refunds are made pursuant to C.R.S. 1973, 39-28-104(3).