Colorado § 39-27-310 - Construction of this part 3 - rules and regulations.

§ 39-27-310. Construction of this part 3 - rules and regulations.

(1) This part 3 shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this part 3 among jurisdictions enacting it for the purpose of participating in a multijurisdictional motor fuel tax and fee agreement.

(2) The department shall adopt such rules and regulations as are necessary to implement this part 3 and any agreement entered into under this part 3.

Source: L. 88: Entire part added, p. 1336, § 1, effective April 14. L. 98: (1) amended, p. 1095, § 6, effective June 1. L. 2021: (1) amended, (SB 21-260), ch. 250, p. 1404, § 21, effective June 17.

Cross references: For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.

Tobacco Tax

ARTICLE 28

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 - fund - transfer.

39-28-103. Tax levied.

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 - repeal.

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 cities and counties - definitions.

39-28-113. Provisions not applicable. (Repealed)

39-28-114. Prohibited acts - penalties.

39-28-115. List of licensed wholesalers - published on website.

39-28-116. Minimum price for cigarettes.

PART 2

TOBACCO ESCROW FUNDS

39-28-201. Legislative declaration.

39-28-202. Definitions.

39-28-203. Requirements.

PART 3

ADDITIONAL REQUIREMENTS FOR TOBACCO PRODUCT MANUFACTURERS AND STAMPING AGENTS

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.

PART 4

SUBMISSION OF BALLOT ISSUE - CIGARETTES, TOBACCO PRODUCTS, AND NICOTINE PRODUCTS TAXES

39-28-401. Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition.

PART 5

BALLOT ISSUE RELATED TO PROPOSITION EE REFUNDS - RATE REDUCTIONS - PERMITTED USES

39-28-501 to

39-28-506. (Repealed)

PART 1

CIGARETTE TAX