Source: L. 86: Entire article added, p. 1114, § 13, effective July 1. L. 2020: Entire section R&RE, (HB 20-1427), ch. 248, p. 1193, § 12, 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 the tax on cigarettes, see article 28 of this title.
Structure Colorado Code
Article 28.5 - Tax on Tobacco Products
§ 39-28.5-102.5. Tax Levied - State Constitution
§ 39-28.5-104. Licensing Required - Rules - Fines
§ 39-28.5-104.5. Licensing of Distributing Subcontractors - Rules - Fines
§ 39-28.5-105. Books and Records to Be Preserved
§ 39-28.5-106. Returns and Remittance of Tax - Civil Penalty
§ 39-28.5-107. When Credit May Be Obtained for Tax Paid
§ 39-28.5-108. Distribution of Tax Collected
§ 39-28.5-108.5. Revenue and Spending Limitations
§ 39-28.5-109. Taxation by Cities and Towns
§ 39-28.5-110. Prohibited Acts - Penalties
§ 39-28.5-111. Federal Requirements - Affixing Labels - Penalty
§ 39-28.5-112. List of Licensed Distributors - Published on Website