C.R.S. Section 39-28-202

As used in this part 2:


“Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in exhibit C to the master settlement agreement.


“Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. Solely for purposes of this definition, the terms “owns,” “is owned,” and “ownership” mean ownership of an equity interest, or the equivalent thereof, of ten percent or more, and the term “person” means an individual, partnership, committee, association, corporation, or any other organization or group of persons.


“Allocable share” means allocable share as that term is defined in the master settlement agreement.


Intentionally left blank —Ed.


“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:


Any roll of tobacco wrapped in paper or in any substance not containing tobacco; or


Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or


Any roll of tobacco wrapped in any substance containing tobacco that, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (I) of this paragraph (a).


The term “cigarette” includes roll-your-own, i.e., any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes.


For purposes of this definition of “cigarettes”, 0.09 ounces of roll-your-own tobacco shall constitute one individual “cigarette”.


“Master settlement agreement” means the settlement agreement and related documents dated November 23, 1998, entered into by the state and leading United States tobacco product manufacturers and attached as exhibit A to the consent decree approved by the district court for the city and county of Denver on November 25, 1998, in civil action no. 97CV3432.


“Qualified escrow fund” means an escrow arrangement with a federally or state chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of at least one billion dollars, where such arrangement requires that such financial institution hold the escrowed funds’ principal for the benefit of releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing, or directing the use of the funds’ principal except as consistent with section 39-28-203 (2).


“Released claims” means released claims as that term is defined in the master settlement agreement.


“Releasing parties” means releasing parties as that term is defined in the master settlement agreement.


Intentionally left blank —Ed.


“Tobacco product manufacturer” means an entity that, after July 1, 1999, directly and not exclusively through any affiliate:


Manufactures anywhere cigarettes which the manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer; provided, however, that an entity that manufactures cigarettes that it intends to be sold in the United States shall not be considered a tobacco product manufacturer under this paragraph (a) if:


Such cigarettes are sold in the United States exclusively through an importer that is an original participating manufacturer, as that term is defined in the master settlement agreement, that will be responsible for the payments under the master settlement agreement with respect to such cigarettes as a result of the provisions of subsection II(mm) of the master settlement agreement and that pays the taxes specified in section II(z) of the master settlement agreement; and


The manufacturer of such cigarettes does not market or advertise such cigarettes in the United States;


Is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or


Becomes a successor of an entity described in subparagraph (I) or (II) of this paragraph (a).


“Tobacco product manufacturer” does not include an affiliate of a tobacco product manufacturer unless such affiliate itself falls within subparagraphs (I) through (III) of paragraph (a) of this subsection (9).


“Units sold” means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, during the year in question, as measured by excise taxes collected by the state on containers of roll-your-own tobacco, and on packs of cigarettes bearing the excise tax stamp of the state. The department shall promulgate such rules as are necessary to ascertain the amount of state excise tax paid on the cigarettes of such tobacco product manufacturer for each year.

Source: Section 39-28-202 — Definitions, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

Licensing of wholesalers - rules - fines
Licensing of wholesale subcontractors - rules - fines
Tax levied - repeal
Inventory tax - definition
Tax levied - state constitution
Evidence of payment of tax - credits - redemptions
Federal requirements - placement of labels - penalty
Use of metering machines
Nonresident wholesalers
Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation
Records - examination - returns
Distribution of tax collected
Revenue and spending limitations
Exempt sales
Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and city and counties - definitions
Prohibited acts - penalties
List of licensed wholesalers - published on website
Minimum price for cigarettes
Legislative declaration
Legislative declaration
Certifications - directory - tax stamps
Agent for service of process
Reporting of information - escrow installments
Penalties and other remedies
Miscellaneous provisions
Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition
Ballot issue - proposition EE - later voter approval
Proposition EE refund cash fund
Approval of ballot issue - rejection of ballot issue - refunds
Rejection of ballot issue - rate reduction
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 39-28-202’s source at colorado​.gov