The tax imposed pursuant to this part 3 shall be administered and enforced in accordance with the provisions of article 21 of this title and part 1 of article 26 of this title, including, without limitation, any penalties for failure to make any return or to collect or pay any tax; except that, in the event of a conflict between the provisions of this part 3 and the provisions of article 21 of this title or part 1 of article 26 of this title, the provisions of this part 3 shall control.
Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1871, § 1, effective May 28.
Structure Colorado Code
Article 28.8 - Taxes on Marijuana and Marijuana Products
Part 3 - Retail Marijuana Excise Tax
§ 39-28.8-301. Retail Marijuana Excise Tax - Administration - Enforcement
§ 39-28.8-303. Books and Records to Be Preserved
§ 39-28.8-304. Returns and Remittance of Tax - Civil Penalty
§ 39-28.8-305. Distribution of Tax Collected
§ 39-28.8-306. Prohibited Acts - Penalties