Tax on Tobacco Products

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Tax on Tobacco Products

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Section
39-28.5-101

Definitions.

Section
39-28.5-102

Tax levied.

Section
39-28.5-102

Tax levied.

Section
39-28.5-102.5

Tax levied - state constitution.

Section
39-28.5-103

Exempt sales.

Section
39-28.5-104

Licensing required - rules - fines.

Section
39-28.5-104.5

Licensing of distributing subcontractors - rules - fines.

Section
39-28.5-105

Books and records to be preserved.

Section
39-28.5-106

Returns and remittance of tax - civil penalty.

Section
39-28.5-107

When credit may be obtained for tax paid.

Section
39-28.5-108

Distribution of tax collected.

Section
39-28.5-108.5

Revenue and spending limitations.

Section
39-28.5-109

Taxation by cities and towns.

Section
39-28.5-110

Prohibited acts - penalties.

Section
39-28.5-111

Federal requirements - affixing labels - penalty.

Section
39-28.5-112

List of licensed distributors - published on website.