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U.S. State Codes
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Colorado
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Title 39 - Taxation
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Specific Taxes
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Article 28.5 - Tax on Tobacco Products
Article 28.5 - Tax on Tobacco Products
§ 39-28.5-101. Definitions
§ 39-28.5-102. Tax levied
§ 39-28.5-102.5. Tax levied - state constitution
§ 39-28.5-103. Exempt sales
§ 39-28.5-104. Licensing required - rules - fines
§ 39-28.5-104.5. Licensing of distributing subcontractors - rules - fines
§ 39-28.5-105. Books and records to be preserved
§ 39-28.5-106. Returns and remittance of tax - civil penalty
§ 39-28.5-107. When credit may be obtained for tax paid
§ 39-28.5-108. Distribution of tax collected
§ 39-28.5-109. Taxation by cities and towns
§ 39-28.5-110. Prohibited acts - penalties
§ 39-28.5-111. Federal requirements - affixing labels - penalty
§ 39-28.5-112. List of licensed distributors - published on website