Colorado Code
Part 1 - Cigarette Tax
§ 39-28-110. Distribution of Tax Collected

Source: L. 64: p. 825, § 10. C.R.S. 1963: § 138-8-10. L. 2005: Entire section amended, p. 909, § 8, effective June 2; entire section amended, p. 925, § 9, effective June 2. L. 2020: (1) amended, (HB 20-1427), ch. 248, p. 1191, § 8, 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: (1) For the old age pension fund, see article XXIV of the state constitution and § 26-2-115; for distribution to local governments of an amount from income tax proceeds equal to the cigarette tax, see § 39-22-623.
(2) For the legislative declaration contained in the 2005 act amending this section, see section 1 of chapter 241, Session Laws of Colorado 2005.

Structure Colorado Code