Source: L. 86: Entire article added, p. 1114, § 13, effective July 1. L. 2001: Entire section amended, p. 580, § 5, effective May 30. L. 2004: Entire section amended, p. 247, § 2, effective August 4. L. 2005: (1) amended, p. 721, § 6, effective June 1. L. 2008: Entire section amended, p. 184, § 3, effective August 5. L. 2010: (1) amended, (HB 10-1422), ch. 419, p. 2123, § 179, effective August 11.
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