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Cigarette Tax | Midpage
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Colorado Revised Statutes (C.R.S.)
Title 39
Article 28
Part 1
Cigarette Tax
39-28-101
Definitions.
39-28-102
Licensing of wholesalers - rules - fines.
39-28-102.5
Licensing of wholesale subcontractors - rules - fines - fund - transfer - repeal.
39-28-103
Tax levied.
39-28-103.3
Inventory tax - definition.
39-28-103.5
Tax levied - state constitution.
39-28-104
Evidence of payment of tax - credits - redemptions - repeal.
39-28-104.5
Federal requirements - placement of labels - penalty.
39-28-105
Use of metering machines.
39-28-106
Nonresident wholesalers.
39-28-107
Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation.
39-28-108
Penalty.
39-28-109
Records - examination - returns.
39-28-110
Distribution of tax collected.
39-28-110.5
Revenue and spending limitations.
39-28-111
Exempt sales.
39-28-112
Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and cities and counties - definitions.
39-28-113
Provisions not applicable. (Repealed)
39-28-114
Prohibited acts - penalties.
39-28-115
List of licensed wholesalers - published on website.
39-28-116
Minimum price for cigarettes.