C.R.S. Section 39-28-104.5
Federal requirements

  • placement of labels
  • penalty

(1)

No person shall import into this state any package of cigarettes that violates any federal requirement for the placement of labels, warnings, or other information, including health hazards, required to be placed on the container or individual package.

(2)

No person shall sell or offer to sell a package of cigarettes or affix the stamp or imprint required by section 39-28-104 on a package of cigarettes unless that package of cigarettes complies with all federal tax laws, federal trademark and copyright laws, and federal laws regarding the placement of labels, warnings, or any other information upon a package of cigarettes.

(3)

No person shall sell or offer to sell a package of cigarettes or affix the stamp or imprint required by section 39-28-104 on a package of cigarettes if the package is marked as manufactured for use outside of the United States or if any label or language has been altered from the manufacturer’s original packaging and labeling to conceal the fact that the package was manufactured for use outside of the United States.

(4)

Intentionally left blank —Ed.

(a)

No person shall affix a stamp, label, or decal on a package of cigarettes to conceal the fact that the package was manufactured for use outside of the United States.

(b)

No person shall sell or offer to sell a package of cigarettes on which a stamp, label, or decal was affixed to conceal the fact that the package was manufactured for use outside of the United States.

(5)

The violation of any provision of this section is a class 2 misdemeanor.

(6)

Intentionally left blank —Ed.

(a)

Any package of cigarettes found for sale at retail or wholesale at any place in this state that is marked for use outside of the United States is declared to be contraband goods and may be seized without a warrant by the department, by its agents or employees, or by any peace officer in this state when directed or requested by the department to do so. Nothing in this section shall be construed to require the department to confiscate packages of cigarettes that are so marked in quantities less than ten cartons when the packages are held for personal consumption and not for resale.

(b)

Any cigarettes seized by virtue of the provisions of this subsection (6) shall be confiscated, and the department shall destroy such confiscated goods.

Source: Section 39-28-104.5 — Federal requirements - placement of labels - penalty, 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

§ 39-28-104.5’s source at colorado​.gov