Article 28
Cigarette Tax

Sections

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

Current through Fall 2025

Art. 28. Cigarette Tax's source at colorado​.gov