Tobacco Tax
Article 28. Cigarette Tax
- Article 28. Cigarette Tax [Details]
- Part 1. Cigarette Tax
- Part 2. Tobacco Escrow Funds
- Part 3. Additional Requirements For Tobacco Product Manufacturers and Stamping Agents
- Part 4. Submission of Ballot Issue - Cigarettes, Tobacco Products, and Nicotine Products Taxes
- Part 5. Ballot Issue Related to Proposition Ee Refunds - Rate Reductions - Permitted Uses
Article 28.5. Tax On Tobacco Products
- Article 28.5. Tax On Tobacco Products [Details]
- C.R.S. § 39-28.5-101 [Effective Until 1/1/2024] Definitions
- C.R.S. § 39-28.5-101 [Effective 1/1/2024] Definitions
- C.R.S. § 39-28.5-102 [Effective Until 1/1/2024] Tax Levied
- C.R.S. § 39-28.5-102 [Effective 1/1/2024] Tax Levied
- C.R.S. § 39-28.5-102.5 [Effective Until 1/1/2024] Tax Levied - State Constitution
- C.R.S. § 39-28.5-102.5 [Effective 1/1/2024] Tax Levied - State Constitution
- C.R.S. § 39-28.5-103 Exempt Sales
- C.R.S. § 39-28.5-104 [Effective Until 1/1/2024] Licensing Required - Rules - Fines
- C.R.S. § 39-28.5-104 [Effective 1/1/2024] Licensing Required - Rules - Fines
- C.R.S. § 39-28.5-104.5 Licensing of Distributing Subcontractors - Rules - Fines
- C.R.S. § 39-28.5-105 [Effective Until 1/1/2024] Books and Records to Be Preserved
- C.R.S. § 39-28.5-105 [Effective 1/1/2024] Books and Records to Be Preserved
- C.R.S. § 39-28.5-106 [Effective Until 1/1/2024] Returns and Remittance of Tax - Civil Penalty
- C.R.S. § 39-28.5-106 [Effective 1/1/2024] Returns and Remittance of Tax - Civil Penalty
- C.R.S. § 39-28.5-107 [Effective Until 1/1/2024] When Credit May Be Obtained For Tax Paid
- C.R.S. § 39-28.5-107 [Effective 1/1/2024] 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 [Effective Until 1/1/2024] Prohibited Acts - Penalties
- C.R.S. § 39-28.5-110 [Effective 1/1/2024] Prohibited Acts - Penalties
- C.R.S. § 39-28.5-111 Federal Requirements - Affixing Labels - Penalty
- C.R.S. § 39-28.5-112 [Effective Until 1/1/2024] List of Licensed Distributors - Published On Website
- C.R.S. § 39-28.5-112 [Effective 1/1/2024] List of Licensed Distributors and Remote Retail Sellers - Published On Website
Article 28.6. Nicotine Products Tax
- Article 28.6. Nicotine Products Tax [Details]
- C.R.S. § 39-28.6-101 Legislative Declaration
- C.R.S. § 39-28.6-102 [Effective Until 1/1/2024] Definitions
- C.R.S. § 39-28.6-102 [Effective 1/1/2024] Definitions
- C.R.S. § 39-28.6-103 Tax Levied - Repeal
- C.R.S. § 39-28.6-104 Exempt Sales
- C.R.S. § 39-28.6-105 Licensing Required - Rules - Fines
- C.R.S. § 39-28.6-106 Books and Records to Be Preserved
- C.R.S. § 39-28.6-107 Returns and Remittance of Tax - Civil Penalty - Rules
- C.R.S. § 39-28.6-108 When Credit May Be Obtained For Tax Paid
- C.R.S. § 39-28.6-109 Distribution of Tax Collected
- C.R.S. § 39-28.6-110 Taxation By Cities and Towns
- C.R.S. § 39-28.6-111 Prohibited Acts - Penalties
- C.R.S. § 39-28.6-112 Revenue and Spending Limitations