CODE OF COLORADO, TITLE 39, SECTIONS 28 & 28.5
CIGARETTE TAX AND TOBACCO PRODUCT TAX
SECTION 28 - TABLE OF SECTIONS
Section | Headnote |
| 39-28-101 | Definitions |
| 39-28-102 | Licensing of Wholesalers - Rules - Fines |
| 39-28-102.5 | Licensing of Wholesalers Subcontractors - Rules - Fines |
| 39-28-103 | Tax Levied |
| 39-28-103.5 | Tax Lavied - State Constitution |
| 39-28-104 | Evidence of Payment of Tax - Credits - Redemptions |
| 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 |
SECTION 28 - TABLE OF SECTIONS | ||
| 39-28-108 | Penalty | |
| 39-28-109 | Records - Examination – Returns | |
| 39-28-110 | Distribution of Tax Collected | |
| 39-28-111 | Exempt Sale | |
| 39-28-112 | Taxation by Cities and Towns | |
| 39-28-114 | Prohibited Acts – Penalties | |
| 39-28-115 | List of Licensed Wholesalers - Published on Website | |
| 39-28-201 | Legislative Declaration | |
| 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 | |
| 39-28.5-108 | Distribution of Tax Collected | |
| 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 - Published on Website | |
