Cigarette Tax

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Cigarette Tax

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Section
39-28-101

Definitions.

Section
39-28-102

Licensing of wholesalers - rules - fines.

Section
39-28-102.5

Licensing of wholesale subcontractors - rules - fines.

Section
39-28-103

Tax levied.

Section
39-28-103

Tax levied.

Section
39-28-103.3

Inventory tax - definition.

Section
39-28-103.5

Tax levied - state constitution.

Section
39-28-104

Evidence of payment of tax - credits - redemptions.

Section
39-28-104.5

Federal requirements - placement of labels - penalty.

Section
39-28-105

Use of metering machines.

Section
39-28-106

Nonresident wholesalers.

Section
39-28-107

Unstamped packages - tax collected - fines - subject to confiscation tobacco tax enforcement cash fund - creation.

Section
39-28-108

Penalty.

Section
39-28-109

Records - examination - returns.

Section
39-28-110

Distribution of tax collected.

Section
39-28-110.5

Revenue and spending limitations.

Section
39-28-111

Exempt sales.

Section
39-28-112

Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and city and counties - definitions.

Section
39-28-113

Provisions not applicable. (Repealed)

Section
39-28-114

Prohibited acts - penalties.

Section
39-28-115

List of licensed wholesalers - published on website.

Section
39-28-116

Minimum price for cigarettes.

Section
39-28-201

Legislative declaration.

Section
39-28-202

Definitions.

Section
39-28-203

Requirements.

Section
39-28-301

Legislative declaration.

Section
39-28-302

Definitions.

Section
39-28-303

Certifications - directory - tax stamps.

Section
39-28-304

Agent for service of process.

Section
39-28-305

Reporting of information - escrow installments.

Section
39-28-306

Penalties and other remedies.

Section
39-28-307

Miscellaneous provisions.

Section
39-28-401

Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition - repeal.