Colorado § 39-28-302 - Definitions.
Full text of Colorado Colorado Revised Statutes § 39-28-302 — Definitions., with citation guidance and answers to common questions.
§ 39-28-302. Definitions.
As used in this part 3, unless the context otherwise requires:
(1) "Brand family" means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol", "lights", "kings", and "100s", and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
(2) "Cigarette" has the same meaning as set forth in section 39-28-202 (4).
(3) "Department" means the department of revenue.
(4) "Master settlement agreement" has the same meaning as set forth in section 39-28-202 (5).
(5) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.
(6) "Participating manufacturer" has the same meaning as set forth in section II (jj) of the master settlement agreement and all amendments thereto.
(7) "Qualified escrow fund" has the same meaning as set forth in section 39-28-202 (6).
(8) "Stamping agent" means a person that is authorized to affix tax stamps to packages or other containers of cigarettes or tobacco products under section 39-28-104 or a person that is required to pay the tobacco products tax imposed pursuant to section 39-28.5-102 on roll-your-own tobacco for cigarettes.
(9) "Tobacco control special fund" means a separate fund created by this part 3, the revenues of which do not pass through the general fund, and that will by used by the department for the enforcement of this part 3 and the tobacco escrow funds act.
(10) "Tobacco escrow funds act" or "act" means those provisions that are referred to as the model act in the master settlement agreement and that are codified as part 2 of this article.
(11) "Tobacco product manufacturer" has the same meaning as set forth in section 39-28-202 (9).
(12) "Units sold" has the same meaning as set forth in section 39-28-202 (10).
Source: L. 2003: Entire part added, p. 1752, § 1, effective May 14.
Frequently Asked Questions About Colorado § 39-28-302
What does Colorado Revised Statutes § 39-28-302 cover?
Section 39-28-302 ("Definitions.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-28-302?
A common citation format is "Colorado Revised Statutes § 39-28-302" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-28-302 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.