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2020 Colorado Revised Statutes
Title 39 - Taxation
Article 28.5. Tax on Tobacco Products
Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see ยง 20 of article X of the state constitution.
- Section 39-28.5-101. Definitions.
- Section 39-28.5-102. Tax levied.
- Section 39-28.5-102. Tax levied.
- Section 39-28.5-102.5. Tax levied - state constitution.
- Section 39-28.5-103. Exempt sales.
- Section 39-28.5-104. Licensing required - rules - fines.
- Section 39-28.5-104.5. Licensing of distributing subcontractors - rules - fines.
- Section 39-28.5-105. Books and records to be preserved.
- Section 39-28.5-106. Returns and remittance of tax - civil penalty.
- Section 39-28.5-107. When credit may be obtained for tax paid.
- Section 39-28.5-108. Distribution of tax collected.
- Section 39-28.5-108.5. Revenue and spending limitations.
- Section 39-28.5-109. Taxation by cities and towns.
- Section 39-28.5-110. Prohibited acts - penalties.
- Section 39-28.5-111. Federal requirements - affixing labels - penalty.
- Section 39-28.5-112. List of licensed distributors - 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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