Colorado Code
Article 28.5 - Tax on Tobacco Products
§ 39-28.5-107. When Credit May Be Obtained for Tax Paid

Source: L. 86: Entire article added, p. 1115, § 13, effective July 1. L. 2004: Entire section amended, p. 266, § 2, effective August 4. L. 2005: (2)(a) amended, p. 910, § 11, effective June 2; (2)(a) amended, p. 926, § 12, effective June 2. L. 2015: (1) amended, (HB 15-1301), ch. 336, p. 1364, § 3, effective June 5. L. 2020: (1) amended, (HB 20-1427), ch. 248, p. 1196, § 15, 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 legislative declaration contained in the 2005 act amending subsection (2)(a), see section 1 of chapter 241, Session Laws of Colorado 2005.
(2) For the short title ("Cigar On-line Sales Equalization Act") and the legislative declaration in HB 15-1301, see sections 1 and 2 of chapter 336, Session Laws of Colorado 2015.

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