Pursuant to section 21 of article X of the state constitution, there is levied, in addition to the tax levied pursuant to section 39-28-103, a tax on the sale of cigarettes by wholesalers, at a rate of three and two-tenths cents per cigarette. The tax shall be paid to and collected by the department.
Source: L. 2005: Entire section added, p. 907, § 2, effective June 2; entire section added, p. 922, § 3, effective June 2.
Cross references: For the legislative declaration contained in the 2005 act enacting this section, see section 1 of chapter 241, Session Laws of Colorado 2005.
Structure Colorado Code
§ 39-28-102. Licensing of Wholesalers - Rules - Fines
§ 39-28-102.5. Licensing of Wholesale Subcontractors - Rules - Fines
§ 39-28-103.3. Inventory Tax - Definition
§ 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
§ 39-28-109. Records - Examination - Returns
§ 39-28-110. Distribution of Tax Collected
§ 39-28-110.5. Revenue and Spending Limitations
§ 39-28-114. Prohibited Acts - Penalties
§ 39-28-115. List of Licensed Wholesalers - Published on Website