Colorado Code
Title 39 - Taxation
Article 28 - Cigarette Tax

Part 1 - Cigarette Tax

§ 39-28-101. Definitions - As used in this article 28, unless the context otherwise...

§ 39-28-102. Licensing of Wholesalers - Rules - Fines - (1.5) (Deleted by amendment, L. 2008, p. 182 , §...

§ 39-28-102.5. Licensing of Wholesale Subcontractors - Rules - Fines - Source: L. 2005: Entire section added, p. 719, § 3,...

§ 39-28-103. Tax Levied - Source: L. 64: p. 822, § 3. C.R.S. 1963: §...

§ 39-28-103.3. Inventory Tax - Definition - Source: L. 2020: Entire section added, (HB 20-1427), ch. 248,...

§ 39-28-103.5. Tax Levied - State Constitution - Pursuant to section 21 of article X of the state...

§ 39-28-104. Evidence of Payment of Tax - Credits - Redemptions - (1.5) In any month that a wholesaler purchases an amount...

§ 39-28-104.5. Federal Requirements - Placement of Labels - Penalty - (5) [ Editor's note: This version of subsection (5) is...

§ 39-28-105. Use of Metering Machines - Source: L. 64: p. 823, § 5. C.R.S. 1963: §...

§ 39-28-106. Nonresident Wholesalers - Source: L. 64: p. 823, § 6. C.R.S. 1963: §...

§ 39-28-107. Unstamped Packages - Tax Collected - Fines - Subject to Confiscation - Tobacco Tax Enforcement Cash Fund - Creation - Source: L. 64: p. 823, § 7. C.R.S. 1963: §...

§ 39-28-108. Penalty - Source: L. 64: p. 824, § 8. C.R.S. 1963: §...

§ 39-28-109. Records - Examination - Returns - Each wholesaler shall keep and preserve complete and accurate records...

§ 39-28-110. Distribution of Tax Collected - Source: L. 64: p. 825, § 10. C.R.S. 1963: §...

§ 39-28-110.5. Revenue and Spending Limitations - Notwithstanding any limitations on revenue, spending, or appropriations contained in...

§ 39-28-111. Exempt Sales - The sales of cigarettes to the United States government or...

§ 39-28-112. Taxation of Cigarettes, Tobacco Products, or Nicotine Products by Municipalities, Counties, and City and Counties - Definitions - Source: L. 64: p. 825, § 13. C.R.S. 1963: §...

§ 39-28-114. Prohibited Acts - Penalties - It is unlawful for any wholesaler to sell and distribute...

§ 39-28-115. List of Licensed Wholesalers - Published on Website - On or before December 31, 2009, the department shall publish...

§ 39-28-116. Minimum Price for Cigarettes - Source: L. 2020: Entire section added, (HB 20-1427), ch. 248,...

Part 2 - Tobacco Escrow Funds

§ 39-28-201. Legislative Declaration - Source: L. 99: Entire part added, p. 944, § 1,...

§ 39-28-202. Definitions - As used in this part 2: Source: L. 99: Entire...

§ 39-28-203. Requirements - Any tobacco product manufacturer selling cigarettes to consumers within the...

Part 3 - Additional Requirements for Tobacco Product Manufacturers and Stamping Agents

§ 39-28-301. Legislative Declaration - Source: L. 2003: Entire part added, p. 1752, § 1,...

§ 39-28-302. Definitions - As used in this part 3, unless the context otherwise...

§ 39-28-303. Certifications - Directory - Tax Stamps - (A) In the case of a participating manufacturer, the participating...

§ 39-28-304. Agent for Service of Process - Source: L. 2003: Entire part added, p. 1757, § 1,...

§ 39-28-305. Reporting of Information - Escrow Installments - Source: L. 2003: Entire part added, p. 1758, § 1,...

§ 39-28-306. Penalties and Other Remedies - Source: L. 2003: Entire part added, p. 1759, § 1,...

§ 39-28-307. Miscellaneous Provisions - Source: L. 2003: Entire part added, p. 1759, § 1,...

Part 4 - Submission of Ballot Issue - Cigarettes, Tobacco Products, and Nicotine Products Taxes

§ 39-28-401. Submission of Ballot Issue - Increased Tax on Cigarettes and Tobacco Products - New Tax on Nicotine Products - Definition - Source: L. 2020: Entire part added, (HB 20-1427), ch. 248,...