C.R.S. Section 39-28-107
Unstamped packages

  • tax collected
  • fines
  • subject to confiscation
  • tobacco tax enforcement cash fund
  • creation

(1)

Intentionally left blank —Ed.

(a)

Any package of cigarettes found at any place in this state without a stamp or imprint affixed thereto as provided in this article, unless such cigarettes are in the possession of a licensed wholesaler in the original unopened shipping package or in transit to such wholesaler, are declared to be contraband goods and may be seized without a warrant by the department, 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 unstamped packages of cigarettes when it has reason to believe that the owner thereof is not willfully or intentionally evading the taxes imposed by the provisions of this article and section 21 of article X of the state constitution. The executive director may impose a civil penalty on any person, firm, limited liability company, partnership, or corporation for the purchase or possession of unstamped cigarettes, regardless of whether the cigarettes have been confiscated, in an amount that does not exceed twenty-five cents per cigarette purchased or possessed; except that the penalty shall not apply if the cigarettes are in the possession of a licensed wholesaler in the original unopened shipping package or in transit to such wholesaler. Any civil penalties received pursuant to this paragraph (a) shall be remitted to the state treasurer for deposit in the tobacco tax enforcement cash fund created in paragraph (b) of this subsection (1).

(b)

There is hereby created in the state treasury the tobacco tax enforcement cash fund. The fund consists of money deposited therein pursuant to subsection (1)(a) of this section and sections 39-28-116 (5), 39-28.5-106 (4), and 39-28.6-107 (4). The money in the fund is subject to annual appropriation by the general assembly to the department for the purpose of enforcing this article 28 and articles 28.5 and 28.6 of this title 39. Any money not appropriated by the general assembly remains in the fund and shall not be transferred or revert to the general fund at the end of any fiscal year.

(c)

The provisions of this section shall not apply to cigarettes purchased from a United States military exchange or commissary, so long as the cigarettes are not for resale in this state.

(2)

Any cigarettes seized by virtue of the provisions of this section shall be confiscated, and the department shall sell such confiscated goods at a public sale to a licensed wholesaler to the best advantage of this state. The proceeds from such sale shall be remitted to the state treasurer and distributed as provided in section 39-28-110 (1). Such sale by the state shall not relieve the purchaser at such sale from paying the tax and stamping the articles so sold to him or her in the manner provided in this article. The act or omission of any officer, agent, or other person acting for or employed by any person, firm, limited liability company, partnership, or corporation shall be deemed to be the act or omission of such person, firm, limited liability company, partnership, or corporation, as well as his or her own.

Source: Section 39-28-107 — Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation, 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

§ 39-28-107’s source at colorado​.gov