There is a newer version
of
this Article
2020 Colorado Revised Statutes
Title 39 - Taxation
Article 28.8. Taxes on Marijuana and Marijuana Products
PART 1 DEFINITIONS
PART 2 RETAIL MARIJUANA SALES TAX
- Section 39-28.8-201. Retail marijuana sales tax - administration - enforcement.
- Section 39-28.8-202. Retail marijuana sales tax.
- Section 39-28.8-203. Disposition of collections - definitions.
- Section 39-28.8-204. Revenue and spending limitations.
- Section 39-28.8-205. Rules.
- Section 39-28.8-301. Retail marijuana excise tax - administration - enforcement.
- Section 39-28.8-302. Retail marijuana - excise tax levied at first transfer from retail marijuana cultivation facility - tax rate.
- Section 39-28.8-303. Books and records to be preserved.
- Section 39-28.8-304. Returns and remittance of tax - civil penalty.
- Section 39-28.8-305. Distribution of tax collected.
- Section 39-28.8-306. Prohibited acts - penalties.
- Section 39-28.8-307. Revenue and spending limitations.
- Section 39-28.8-308. Rules.
- Section 39-28.8-401. Submission of ballot questions regarding imposition of retail marijuana sales and excise tax.
- Section 39-28.8-402. Repeal of article. (Repealed)
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.