§ 39-28-103.5. Tax levied - state constitution

CO Rev Stat § 39-28-103.5 (2018) (N/A)
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Pursuant to section 21 of article X of the state constitution, there is levied, in addition to the tax levied pursuant to section 39-28-103, a tax on the sale of cigarettes by wholesalers, at a rate of three and two-tenths cents per cigarette. The tax shall be paid to and collected by the department.