Colorado Code
Part 1 - Cigarette Tax
§ 39-28-103. Tax Levied

Source: L. 64: p. 822, § 3. C.R.S. 1963: § 138-8-3. L. 65: p. 1129, § 1. L. 73: p. 1451, § 2. L. 77: Entire section amended, p. 1793, § 4, effective July 1. L. 83: (3) added, p. 2099, § 11, effective October 13; (2) repealed, p. 2053, § 28, effective October 14. L. 85: Entire section R&RE, p. 1267, § 4, effective May 30. L. 86: Entire section amended, p. 1113, § 11, effective July 1. L. 2020: Entire section amended, (HB 20-1427), ch. 248, p. 1188, § 3, effective January 1, 2021.
Editor's note: Section 27(2) of chapter 248 (HB 20-1427), Session Laws of Colorado 2020, provides that changes to this section take effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-28-401. The ballot issue, referred to the voters as proposition EE, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:
FOR: : 2,134,608
AGAINST: : 1,025,182
Cross references: For tax on tobacco products other than cigarettes, see article 28.5 of this title.