C.R.S. Section 39-28.8-304
Returns and remittance of tax

39‑28.8‑101
Definitions 39‑28.8‑201
Retail marijuana sales tax - administration - enforcement 39‑28.8‑202
Retail marijuana sales tax 39‑28.8‑203
Disposition of collections - definitions 39‑28.8‑204
Revenue and spending limitations 39‑28.8‑205
Rules 39‑28.8‑301
Retail marijuana excise tax - administration - enforcement 39‑28.8‑302
Retail marijuana - excise tax levied at first transfer from retail marijuana cultivation facility - tax rate 39‑28.8‑303
Books and records to be preserved 39‑28.8‑304
Returns and remittance of tax - civil penalty 39‑28.8‑305
Distribution of tax collected 39‑28.8‑306
Prohibited acts - penalties 39‑28.8‑307
Revenue and spending limitations 39‑28.8‑308
Rules 39‑28.8‑401
Submission of ballot questions regarding imposition of retail marijuana sales and excise tax 39‑28.8‑501
Marijuana tax cash fund - creation - distribution - legislative declaration - repeal 39‑28.8‑502
Marijuana tax cash fund - budget requests