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

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

39-28-202

Definition

39-28-203

Requirements

39-28-301

Legislative Declaration

39-28-302

Definitions

39-28-303

Certifications - Directory - Tax stamps

39-28-304

Agent for Service of Process

39-28-305

Reporting of Information - Escrow Installments

39-28-306

Penalties and Other Remedies

39-28-307

Miscellaneous Provisions

ARTICLE 2

USE TAX

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

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

You May Be Due for a Refund

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