Colorado Code
Part 1 - Cigarette Tax
§ 39-28-112. Taxation of Cigarettes, Tobacco Products, or Nicotine Products by Municipalities, Counties, and City and Counties - Definitions





















Source: L. 64: p. 825, § 13. C.R.S. 1963: § 138-8-13. L. 2019: Entire section amended, (HB 19-1033), ch. 53, p. 186, § 6, effective July 1.

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Structure Colorado Code

Colorado Code

Title 39 - Taxation

Article 28 - Cigarette Tax

Part 1 - Cigarette Tax

§ 39-28-101. Definitions

§ 39-28-102. Licensing of Wholesalers - Rules - Fines

§ 39-28-102.5. Licensing of Wholesale Subcontractors - Rules - Fines

§ 39-28-103. Tax Levied

§ 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

§ 39-28-107. Unstamped Packages - Tax Collected - Fines - Subject to Confiscation - Tobacco Tax Enforcement Cash Fund - Creation

§ 39-28-108. Penalty

§ 39-28-109. Records - Examination - Returns

§ 39-28-110. Distribution of Tax Collected

§ 39-28-110.5. Revenue and Spending Limitations

§ 39-28-111. Exempt Sales

§ 39-28-112. Taxation of Cigarettes, Tobacco Products, or Nicotine Products by Municipalities, Counties, and City and Counties - Definitions

§ 39-28-114. Prohibited Acts - Penalties

§ 39-28-115. List of Licensed Wholesalers - Published on Website

§ 39-28-116. Minimum Price for Cigarettes