Article

Cigarette Tax

C.R.S. § 39-28-101— Definitions
C.R.S. § 39-28-102— Licensing of wholesalers
C.R.S. § 39-28-102.5— Licensing of wholesale subcontractors
C.R.S. § 39-28-103— Tax levied
C.R.S. § 39-28-103.3— Inventory tax
C.R.S. § 39-28-103.5— Tax levied
C.R.S. § 39-28-104— Evidence of payment of tax
C.R.S. § 39-28-104.5— Federal requirements
C.R.S. § 39-28-105— Use of metering machines
C.R.S. § 39-28-106— Nonresident wholesalers
C.R.S. § 39-28-107— Unstamped packages
C.R.S. § 39-28-108— Penalty
C.R.S. § 39-28-109— Records
C.R.S. § 39-28-110— Distribution of tax collected
C.R.S. § 39-28-110.5— Revenue and spending limitations
C.R.S. § 39-28-111— Exempt sales
C.R.S. § 39-28-112— Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and city and counties
C.R.S. § 39-28-114— Prohibited acts
C.R.S. § 39-28-115— List of licensed wholesalers
C.R.S. § 39-28-116— Minimum price for cigarettes
C.R.S. § 39-28-201— Legislative declaration
C.R.S. § 39-28-202— Definitions
C.R.S. § 39-28-203— Requirements
C.R.S. § 39-28-301— Legislative declaration
C.R.S. § 39-28-302— Definitions
C.R.S. § 39-28-303— Certifications
C.R.S. § 39-28-304— Agent for service of process
C.R.S. § 39-28-305— Reporting of information
C.R.S. § 39-28-306— Penalties and other remedies
C.R.S. § 39-28-307— Miscellaneous provisions
C.R.S. § 39-28-401— Submission of ballot issue
C.R.S. § 39-28-501— Definitions
C.R.S. § 39-28-502— Ballot issue
C.R.S. § 39-28-503— Proposition EE refund cash fund
C.R.S. § 39-28-504— Approval of ballot issue
C.R.S. § 39-28-505— Rejection of ballot issue
C.R.S. § 39-28-506— Repeal of part