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Tax on Tobacco Products | Midpage
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Colorado Revised Statutes (C.R.S.)
Title 39
Article 28.5
Tax on Tobacco Products
39-28.5-101
Definitions.
39-28.5-102
Tax levied.
39-28.5-102.5
Tax levied - state constitution.
39-28.5-103
Exempt sales.
39-28.5-104
Licensing required - rules - fines.
39-28.5-104.5
Licensing of distributing subcontractors - rules - fines.
39-28.5-105
Books and records to be preserved.
39-28.5-106
Returns and remittance of tax - civil penalty.
39-28.5-107
When credit may be obtained for tax paid - repeal.
39-28.5-108
Distribution of tax collected.
39-28.5-108.5
Revenue and spending limitations.
39-28.5-109
Taxation by cities and towns.
39-28.5-110
Prohibited acts - penalties.
39-28.5-111
Federal requirements - affixing labels - penalty.
39-28.5-112
List of licensed distributors and remote retail sellers - published on website.