Colorado Code
Title 39 - Taxation
Article 28.8 - Taxes on Marijuana and Marijuana Products

Part 1 - Definitions

§ 39-28.8-101. Definitions - Unless the context otherwise requires, any terms not defined in...

Part 2 - Retail Marijuana Sales Tax

§ 39-28.8-201. Retail Marijuana Sales Tax - Administration - Enforcement - The tax imposed pursuant to this part 2 shall be...

§ 39-28.8-202. Retail Marijuana Sales Tax - Source: L. 2013: Entire article added, (HB 13-1318), ch. 330,...

§ 39-28.8-203. Disposition of Collections - Definitions - (I.5) Repealed. (I.5) On and after July 1, 2018, of...

§ 39-28.8-204. Revenue and Spending Limitations - Notwithstanding any limitations on revenue, spending, or appropriations contained in...

§ 39-28.8-205. Rules - The department shall promulgate rules for the implementation of this...

Part 3 - Retail Marijuana Excise Tax

§ 39-28.8-301. Retail Marijuana Excise Tax - Administration - Enforcement - The tax imposed pursuant to this part 3 shall be...

§ 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...

§ 39-28.8-303. Books and Records to Be Preserved - Source: L. 2013: Entire article added, (HB 13-1318), ch. 330,...

§ 39-28.8-304. Returns and Remittance of Tax - Civil Penalty - Source: L. 2013: Entire article added, (HB 13-1318), ch. 330,...

§ 39-28.8-305. Distribution of Tax Collected - Source: L. 2013: Entire article added, (HB 13-1318), ch. 330,...

§ 39-28.8-306. Prohibited Acts - Penalties - It is unlawful for any retail marijuana cultivation facility to...

§ 39-28.8-307. Revenue and Spending Limitations - Notwithstanding any limitations on revenue, spending, or appropriations contained in...

§ 39-28.8-308. Rules - The department shall promulgate rules for the implementation of this...

Part 4 - Submission of Ballot Questions Regarding Retail Marijuana Sales and Excise Tax

§ 39-28.8-401. Submission of Ballot Questions Regarding Imposition of Retail Marijuana Sales and Excise Tax - Source: L. 2013: Entire article added, (HB 13-1318), ch. 330,...

Part 5 - Marijuana Tax Cash Fund

§ 39-28.8-501. Marijuana Tax Cash Fund - Creation - Distribution - Legislative Declaration - Repeal - (4.6) Repealed. (4.8) On June 1, 2022, the state treasurer...

§ 39-28.8-502. Marijuana Tax Cash Fund - Budget Requests - Source: L. 2014: Entire part added, (SB 14-215), ch. 352,...