C.R.S. § 39-30-107.6

(1) Any taxpayer who is subject to the tax on insurance premiums established by sections 10-3-209 , 10-5-111 , and 10-6-128 , C.R.S., and who is therefore exempt from the payment of income tax and who is otherwise eligible to claim a credit or refund pursuant to this article may claim such credit or refund against such insurance premium tax to the same extent as the taxpayer would have been able to claim such credit or refund against income tax. (2) For purposes of administering this section, any reference in this article to “income tax year” means the calendar year.