C.R.S. Section 39-28-302
Definitions

As used in this part 3, unless the context otherwise requires:

(1)

“Brand family” means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol”, “lights”, “kings”, and “100s”, and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.

(2)

“Cigarette” has the same meaning as set forth in section 39-28-202 (4).

(3)

“Department” means the department of revenue.

(4)

“Master settlement agreement” has the same meaning as set forth in section 39-28-202 (5).

(5)

“Nonparticipating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer.

(6)

“Participating manufacturer” has the same meaning as set forth in section II (jj) of the master settlement agreement and all amendments thereto.

(7)

“Qualified escrow fund” has the same meaning as set forth in section 39-28-202 (6).

(8)

“Stamping agent” means a person that is authorized to affix tax stamps to packages or other containers of cigarettes or tobacco products under section 39-28-104 or a person that is required to pay the tobacco products tax imposed pursuant to section 39-28.5-102 on roll-your-own tobacco for cigarettes.

(9)

“Tobacco control special fund” means a separate fund created by this part 3, the revenues of which do not pass through the general fund, and that will by used by the department for the enforcement of this part 3 and the tobacco escrow funds act.

(10)

“Tobacco escrow funds act” or “act” means those provisions that are referred to as the model act in the master settlement agreement and that are codified as part 2 of this article.

(11)

“Tobacco product manufacturer” has the same meaning as set forth in section 39-28-202 (9).

(12)

“Units sold” has the same meaning as set forth in section 39-28-202 (10).

Source: Section 39-28-302 — Definitions, 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

§ 39-28-302’s source at colorado​.gov