CODE OF COLORADO, TITLE 39, SECTIONS 28 & 28.5
CIGARETTE TAX AND TOBACCO PRODUCT TAX
SECTION 28 - TABLE OF SECTIONS
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Section |
Headnote |
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Definitions |
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| 39-28-102 | Licensing of Wholesalers - Rules - Fines |
| 39-28-102.5 | Licensing of Wholesalers Subcontractors - Rules - Fines |
| Tax Levied | |
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Tax Lavied - State Constitution |
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| 39-28-104 | Evidence of Payment of Tax - Credits - Redemptions |
| 39-28-104.5 |
Federal Requirements - Placement of Labels - Penalty |
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Use of Metering Machines |
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Nonresident Wholesalers |
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Unstamped Packages - Tax Collected - Fines - Subject to Confiscation - Tobacco Tax Enforcement Cash Fund - Creation |
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SECTION 28 - TABLE OF SECTIONS |
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| 39-28-108 | Penalty | |
| 39-28-109 |
Records - Examination – Returns |
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Distribution of Tax Collected |
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Exempt Sale |
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Taxation by Cities and Towns |
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Prohibited Acts – Penalties |
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List of Licensed Wholesalers - Published on Website |
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Legislative Declaration |
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Tax Levied |
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Tax Levied - State Constitution |
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Exempt Sales |
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Licensing Required - Rules - Fines |
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Licensing of Distributing Subcontractors - Rules - Fines |
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Books and Records to be Preserved |
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Returns and Remittance of Tax - Civil Penalty |
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When Credit May be Obtained for Tax Paid |
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Distribution of Tax Collected |
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Taxation by Cities and Towns |
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Prohibited Acts - Penalties |
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Federal Requirements - Affixing Labels - Penalty |
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List of Licensed Distributors - Published on Website |
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