Colorado Code
Part 3 - Retail Marijuana Excise Tax
§ 39-28.8-302. Retail Marijuana - Excise Tax Levied at First Transfer From Retail Marijuana Cultivation Facility - Tax Rate

(2) [ Editor's note: This version of subsection (2) is effective July 1, 2022. ] (a) Except as provided in subsection (2)(b) of this section, the tax imposed pursuant to subsection (1) of this section shall not be levied on the sale or transfer of unprocessed marijuana by a marijuana cultivation facility to a medical marijuana center.
(b) A transfer and change of designation of retail marijuana to medical marijuana pursuant to sections 44-10-502 (9) and 44-10-602 (13) or retail marijuana that has been extracted and is in a concentrated form to medical marijuana that has been extracted and is in a concentrated form pursuant to sections 44-10-503 (12) and 44-10- 603 (15) is not a transaction that creates a right to a refund of a retail marijuana excise tax imposed or paid prior to that transfer and change of designation.


Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1871, § 1, effective May 28. L. 2015: (1)(a) amended, (HB 15-1367), ch. 271, p. 1068, § 5, effective June 4. L. 2017: (1)(a)(I) amended and (3) added, (SB 17-192), ch. 299, p. 1640, § 4, effective August 9. L. 2018: (1)(a)(I) amended, (SB 18-259), ch. 406, p. 2390, § 3, effective January 1, 2019. L. 2021: (2) amended, (HB 21-1216), ch. 306, p. 1834, § 5, effective July 1, 2022.
Cross references: For the legislative declaration in HB 15-1367, see section 1 of chapter 271, Session Laws of Colorado 2015.

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