C.R.S. Section 39-28.8-201
Retail marijuana sales tax

  • administration
  • enforcement

The tax imposed pursuant to this part 2 shall be administered and enforced in accordance with the provisions of article 21 of this title and part 1 of article 26 of this title, including, without limitation, any penalties for failure to make any return or to collect or pay any tax; except that, in the event of a conflict between the provisions of this part 2 and the provisions of article 21 of this title or part 1 of article 26 of this title, the provisions of this part 2 shall control.

Source: Section 39-28.8-201 — Retail marijuana sales tax - administration - enforcement, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed May 26, 2025).

Current through Fall 2025

§ 39-28.8-201. Retail marijuana sales tax's source at colorado​.gov