Article

Taxes on Marijuana & Marijuana Products

C.R.S. § 39-28.8-101— Definitions
C.R.S. § 39-28.8-201— Retail marijuana sales tax
C.R.S. § 39-28.8-202— Retail marijuana sales tax
C.R.S. § 39-28.8-203— Disposition of collections
C.R.S. § 39-28.8-204— Revenue and spending limitations
C.R.S. § 39-28.8-205— Rules
C.R.S. § 39-28.8-301— Retail marijuana excise tax
C.R.S. § 39-28.8-302— Retail marijuana
C.R.S. § 39-28.8-303— Books and records to be preserved
C.R.S. § 39-28.8-304— Returns and remittance of tax
C.R.S. § 39-28.8-305— Distribution of tax collected
C.R.S. § 39-28.8-306— Prohibited acts
C.R.S. § 39-28.8-307— Revenue and spending limitations
C.R.S. § 39-28.8-308— Rules
C.R.S. § 39-28.8-401— Submission of ballot questions regarding imposition of retail marijuana sales and excise tax
C.R.S. § 39-28.8-501— Marijuana tax cash fund
C.R.S. § 39-28.8-502— Marijuana tax cash fund