Article
Tax on Tobacco Products
- C.R.S. § 39-28.5-101— Definitions
- C.R.S. § 39-28.5-102— Tax levied
- C.R.S. § 39-28.5-102.5— Tax levied
- C.R.S. § 39-28.5-103— Exempt sales
- C.R.S. § 39-28.5-104— Licensing required
- C.R.S. § 39-28.5-104.5— Licensing of distributing subcontractors
- C.R.S. § 39-28.5-105— Books and records to be preserved
- C.R.S. § 39-28.5-106— Returns and remittance of tax
- C.R.S. § 39-28.5-107— When credit may be obtained for tax paid
- C.R.S. § 39-28.5-108— Distribution of tax collected
- C.R.S. § 39-28.5-108.5— Revenue and spending limitations
- C.R.S. § 39-28.5-109— Taxation by cities and towns
- C.R.S. § 39-28.5-110— Prohibited acts
- C.R.S. § 39-28.5-111— Federal requirements
- C.R.S. § 39-28.5-112— List of licensed distributors