C.R.S. Section 39-28-110.5
Revenue and spending limitations

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