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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 - Cigarette Tax
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Part 1 - Cigarette Tax
Part 1 - Cigarette Tax
§ 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
§ 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
§ 39-28-111. Exempt sales
§ 39-28-112. Taxation by cities and towns
§ 39-28-114. Prohibited acts - penalties
§ 39-28-115. List of licensed wholesalers - published on website