Colorado Code
Title 39 - Taxation
Article 28.6 - Nicotine Products Tax

§ 39-28.6-101. Legislative Declaration - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-102. Definitions - As used in this article 28.6, unless the context otherwise...

§ 39-28.6-103. Tax Levied - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-104. Exempt Sales - The tax imposed by section 39-28.6-103 shall not apply with...

§ 39-28.6-105. Licensing Required - Rules - Fines - Beginning January 1, 2021, it is unlawful for any person...

§ 39-28.6-106. Books and Records to Be Preserved - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-107. Returns and Remittance of Tax - Civil Penalty - Rules - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-108. When Credit May Be Obtained for Tax Paid - Where nicotine products, upon which the tax imposed by this...

§ 39-28.6-109. Distribution of Tax Collected - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-110. Taxation by Cities and Towns - This article 28.6 does not prevent a statutory or home...

§ 39-28.6-111. Prohibited Acts - Penalties - Source: L. 2020: Entire article added, (HB 20-1427), ch. 248,...

§ 39-28.6-112. Revenue and Spending Limitations - Notwithstanding any limitations on revenue, spending, or appropriations contained in...