Colorado Code
Article 28.5 - Tax on Tobacco Products
§ 39-28.5-106. Returns and Remittance of Tax - Civil Penalty

Source: L. 86: Entire article added, p. 1115, § 13, effective July 1. L. 87: (2) amended, p. 1467, § 3, effective April 16. L. 2003: (2) amended, p. 2637, § 5, effective June 5. L. 2005: (2) amended and (3) added, p. 910, § 10, effective June 2; (2) amended and (3) added, p. 925, § 11, effective June 2. L. 2009: (4) added, (HB 09-1173), ch. 372, p. 2018, § 6, effective August 5. L. 2017: (3) amended, (HB 17-1136), ch. 76, p. 238, § 5, effective March 23. L. 2019: (3) repealed, (HB 19-1256), ch. 395, p. 3515, § 7, effective August 2. L. 2020: (2) amended, (HB 20-1427), ch. 248, p. 1195, § 14, 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 legislative declaration contained in the 2005 act amending subsection (2) and enacting subsection (3), see section 1 of chapter 241, Session Laws of Colorado 2005.

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