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Colorado Rev. Stat.
2020 Colorado Revised Statutes
Title 39 - Taxation
Article 28. Cigarette Tax
Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the apportionment of the gross state cigarette tax to incorporated cities and incorporated towns, see § 39-22-623.
PART 1 CIGARETTE TAX
- Section 39-28-101. Definitions.
- Section 39-28-102. Licensing of wholesalers - rules - fines.
- Section 39-28-102.5. Licensing of wholesale subcontractors - rules - fines.
- Section 39-28-103. Tax levied.
- Section 39-28-103. Tax levied.
- Section 39-28-103.3. Inventory tax - definition.
- Section 39-28-103.5. Tax levied - state constitution.
- Section 39-28-104. Evidence of payment of tax - credits - redemptions.
- Section 39-28-104.5. Federal requirements - placement of labels - penalty.
- Section 39-28-105. Use of metering machines.
- Section 39-28-106. Nonresident wholesalers.
- Section 39-28-107. Unstamped packages - tax collected - fines - subject to confiscation tobacco tax enforcement cash fund - creation.
- Section 39-28-108. Penalty.
- Section 39-28-109. Records - examination - returns.
- Section 39-28-110. Distribution of tax collected.
- Section 39-28-110.5. Revenue and spending limitations.
- Section 39-28-111. Exempt sales.
- Section 39-28-112. Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and city and counties - definitions.
- Section 39-28-113. Provisions not applicable. (Repealed)
- Section 39-28-114. Prohibited acts - penalties.
- Section 39-28-115. List of licensed wholesalers - published on website.
- Section 39-28-116. Minimum price for cigarettes.
- Section 39-28-201. Legislative declaration.
- Section 39-28-202. Definitions.
- Section 39-28-203. Requirements.
- Section 39-28-301. Legislative declaration.
- Section 39-28-302. Definitions.
- Section 39-28-303. Certifications - directory - tax stamps.
- Section 39-28-304. Agent for service of process.
- Section 39-28-305. Reporting of information - escrow installments.
- Section 39-28-306. Penalties and other remedies.
- Section 39-28-307. Miscellaneous provisions.
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