C.R.S. § 44-3-425

(1) Intentionally left blank —Ed. (a) The state licensing authority may issue a wine packaging permit to a winery licensed under section 44-3-402 , a limited winery licensed under section 44-3-403 , or a wholesaler licensed under section 44-3-407 that allows the licensed winery, limited winery, or wholesaler to package tax-paid wine manufactured by another winery or manufacturer. (b) A licensed winery, limited winery, or wholesaler that obtains a wine packaging permit under this section shall: (I) Take possession and custody of the tax-paid wine that it packages; and (II) Return the packaged tax-paid wine either to the original manufacturer of the tax-paid wine or to the original manufacturer’s licensed wholesaler; except that, if the original manufacturer’s wholesaler obtains a wine packaging permit pursuant to this section, the wholesaler need not return the packaged tax-paid wine to the original manufacturer. (2) A licensed winery or limited winery that obtains a wine packaging permit pursuant to this section shall not sell or distribute tax-paid wine it packages: (a) To a person licensed to sell alcohol beverages at retail, for consumption on or off the licensed premises, under section 44-3-409 , 44-3-410 , 44-3-411 , 44-3-412 , 44-3-413 , 44-3-414 , 44-3-415 , 44-3-416 , 44-3-417 , 44-3-418 , 44-3-419 , 44-3-420 , 44-3-421 , 44-3-422 , 44-3-424 , 44-3-426 , or 44-3-428 ; or (b) Directly to a consumer. (3) The state licensing authority may adopt rules as necessary to implement and administer this section.