Please don't SHOUT at us !
Typing everything in capital letters is considered to be bad-manners...
Now to answer your question...
Layers [Tags] can have colors set manually from your model's materials - including transparency and textures...
But only their colors are accessible [get/set] through the Ruby API - i.e. not transparency or textures.
SketchUp can have materials which include simple colors and textures - with or without transparency.
So if you want to 'extract' your layer/tag colors with Ruby it is possible, then you can use the color' RGB data to make a new material in your model [perhaps named after the layer/tag name ?].
However, although it's possible, it's not simple !
There have previously been several threads discussing this... try searching the forums' posts...
There are working code examples...