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    • Legislation USA
    • Colorado Code
    • Title 39 - Taxation
    • Article 28.6 - Nicotine Products Tax
    • § 39-28.6-103. Tax Levied

    Colorado Code
    Article 28.6 - Nicotine Products Tax
    § 39-28.6-103. Tax Levied


















    Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1199, § 18, effective January 1, 2021.

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    Structure Colorado Code

    Colorado Code

    Title 39 - Taxation

    Article 28.6 - Nicotine Products Tax

    § 39-28.6-101. Legislative Declaration

    § 39-28.6-102. Definitions

    § 39-28.6-103. Tax Levied

    § 39-28.6-104. Exempt Sales

    § 39-28.6-105. Licensing Required - Rules - Fines

    § 39-28.6-106. Books and Records to Be Preserved

    § 39-28.6-107. Returns and Remittance of Tax - Civil Penalty - Rules

    § 39-28.6-108. When Credit May Be Obtained for Tax Paid

    § 39-28.6-109. Distribution of Tax Collected

    § 39-28.6-110. Taxation by Cities and Towns

    § 39-28.6-111. Prohibited Acts - Penalties

    § 39-28.6-112. Revenue and Spending Limitations

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