Colorado Code
Title 39 - Taxation
Article 28.5 - Tax on Tobacco Products

§ 39-28.5-101. Definitions - As used in this article 28.5, unless the context otherwise...

§ 39-28.5-102. Tax Levied - Source: L. 86: Entire article added, p. 1114, § 13,...

§ 39-28.5-102.5. Tax Levied - State Constitution - Pursuant to section 21 of article X of the state...

§ 39-28.5-103. Exempt Sales - The tax imposed by section 39-28.5-102 shall not apply with...

§ 39-28.5-104. Licensing Required - Rules - Fines - Source: L. 86: Entire article added, p. 1114, § 13,...

§ 39-28.5-104.5. Licensing of Distributing Subcontractors - Rules - Fines - Source: L. 2005: Entire section added, p. 721, § 7,...

§ 39-28.5-105. Books and Records to Be Preserved - Source: L. 86: Entire article added, p. 1115, § 13,...

§ 39-28.5-106. Returns and Remittance of Tax - Civil Penalty - Source: L. 86: Entire article added, p. 1115, § 13,...

§ 39-28.5-107. When Credit May Be Obtained for Tax Paid - Source: L. 86: Entire article added, p. 1115, § 13,...

§ 39-28.5-108. Distribution of Tax Collected - Source: L. 86: Entire article added, p. 1115, § 13,...

§ 39-28.5-108.5. Revenue and Spending Limitations - Notwithstanding any limitations on revenue, spending, or appropriations contained in...

§ 39-28.5-109. Taxation by Cities and Towns - This article 28.5 does not prevent a statutory or home...

§ 39-28.5-110. Prohibited Acts - Penalties - Source: L. 86: Entire article added, p. 1116, § 13,...

§ 39-28.5-111. Federal Requirements - Affixing Labels - Penalty - (5) [ Editor's note: This version of subsection (5) is...

§ 39-28.5-112. List of Licensed Distributors - Published on Website - On or before December 31, 2009, the department shall publish...