Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1872, § 1, effective May 28. L. 2016: (4) repealed, (HB 16-1041), ch. 14, p. 33, § 6, effective March 11. L. 2017: (3) amended, (HB 17-1136), ch. 76, p. 239, § 7, effective March 23. L. 2019: (3) repealed, (HB 19-1256), ch. 395, p. 3516, § 9, effective August 2.
Cross references: For the legislative declaration in HB 16-1041, see section 1 of chapter 14, Session Laws of Colorado 2016.
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