C.R.S. Section 39-28-102.5
Licensing of wholesale subcontractors

  • rules
  • fines

(1)

It is unlawful for any wholesale subcontractor to sell or offer for sale cigarettes to a retailer in this state without first obtaining a license therefor, granted and issued by the department, which license shall be in effect until June 30 following the date of issue, unless sooner revoked. Such licenses shall be granted only to such wholesale subcontractors who own or operate the places from which such sales are to be made, and, in case sales are made from two or more separate places by any such wholesale subcontractor, a separate license for each place of business shall be required. No license shall be issued to a wholesale subcontractor unless the wholesale subcontractor has a current license issued pursuant to section 39-26-103. Such licenses shall be renewed only upon timely application and payment of the required fee prior to expiration. Such licenses may be transferred in the discretion of and pursuant to rules adopted by the department. The license fee shall be ten dollars per year, and such license fees shall be credited to the wholesale and distributing subcontractor license fund, which is hereby created in the state treasury. All moneys in the fund shall be subject to annual appropriation by the general assembly to the department for costs incurred in administering this section and section 39-28.5-104.5. Such license fees shall be reduced at the rate of two dollars and fifty cents for each expired quarter of the license year. The department shall, on reasonable notice and after a hearing, suspend or revoke the license of any wholesale subcontractor violating any provision of this article, and no license shall be issued to such wholesale subcontractor within a period of two years thereafter. The department may share information on the names and addresses of persons who purchased cigarettes from a wholesale subcontractor for resale with the department of public health and environment and county and district public health agencies. The department shall refuse to issue a new or renewal wholesale subcontractor license and shall revoke a wholesale subcontractor’s license, if the wholesaler owes the state any delinquent taxes administered by the department or interest thereon pursuant to this title that have been determined by law to be due and unpaid, unless the wholesaler has entered into an agreement approved by the department to pay the amount due.
(2)(Deleted by amendment, L. 2008, p. 183, § 2, effective August 5, 2008.)

Source: Section 39-28-102.5 — Licensing of wholesale subcontractors - rules - fines, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑28‑101
Definitions 39‑28‑102
Licensing of wholesalers - rules - fines 39‑28‑102.5
Licensing of wholesale subcontractors - rules - fines 39‑28‑103
Tax levied - repeal 39‑28‑103.3
Inventory tax - definition 39‑28‑103.5
Tax levied - 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 39‑28‑110.5
Revenue and spending limitations 39‑28‑111
Exempt sales 39‑28‑112
Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and city and counties - definitions 39‑28‑114
Prohibited acts - penalties 39‑28‑115
List of licensed wholesalers - published on website 39‑28‑116
Minimum price for cigarettes 39‑28‑201
Legislative declaration 39‑28‑202
Definitions 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 39‑28‑401
Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition 39‑28‑501
Definitions 39‑28‑502
Ballot issue - proposition EE - later voter approval 39‑28‑503
Proposition EE refund cash fund 39‑28‑504
Approval of ballot issue - rejection of ballot issue - refunds 39‑28‑505
Rejection of ballot issue - rate reduction 39‑28‑506
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 39-28-102.5’s source at colorado​.gov