There is a newer version of the Colorado Revised Statutes
2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 28 - Cigarette Tax
Part 1 - Cigarette Tax
- § 39-28-101. Definitions
- § 39-28-102. Licensing of wholesalers - rules - fines
- § 39-28-102.5. Licensing of wholesale subcontractors - rules - fines
- § 39-28-103. Tax levied
- § 39-28-103.5. Tax levied - state constitution
- § 39-28-104. Evidence of payment of tax - credits - redemptions
- § 39-28-104.5. Federal requirements - placement of labels - penalty
- § 39-28-105. Use of metering machines
- § 39-28-106. Nonresident wholesalers
- § 39-28-107. Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation
- § 39-28-108. Penalty
- § 39-28-109. Records - examination - returns
- § 39-28-110. Distribution of tax collected
- § 39-28-111. Exempt sales
- § 39-28-112. Taxation by cities and towns
- § 39-28-113. Provisions not applicable. (Repealed)
- § 39-28-114. Prohibited acts - penalties
- § 39-28-115. List of licensed wholesalers - published on website
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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