Returns and remittance of tax - civil penalty.

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(1) Every retail marijuana cultivation facility shall file a return with the department each month. The return, which shall be upon forms prescribed and furnished by the department, shall contain, among other things, the total amount of unprocessed retail marijuana sold or transferred during the preceding month and the tax due thereon.

  1. Every retail marijuana cultivation facility shall file a return with the department bythe twentieth day of the month following the month reported and with the report shall remit the amount of tax due.

  2. and (4) Repealed.

Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1872, § 1, effective May 28. L. 2016: (4) repealed, (HB 16-1041), ch. 14, p. 33, § 6, effective March 11. L. 2017:

(3) amended, (HB 17-1136), ch. 76, p. 239, § 7, effective March 23. L. 2019: (3) repealed, (HB 19-1256), ch. 395, p. 3516, § 9, effective August 2.

Cross references: For the legislative declaration in HB 16-1041, see section 1 of chapter 14, Session Laws of Colorado 2016.


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