Colorado § 39-28.6-101 - Legislative declaration.
Full text of Colorado Colorado Revised Statutes § 39-28.6-101 — Legislative declaration., with citation guidance and answers to common questions.
§ 39-28.6-101. Legislative declaration.
(1) The general assembly hereby finds and declares that:
(a) Nicotine is a highly addictive and toxic substance;
(b) There has been a significant increase in the use of electronic cigarettes, which heat nicotine, flavorings, and other chemicals to create an aerosol that is inhaled;
(c) Children in middle school and high school have reported using electronic cigarettes at alarming rates, and studies have linked electronic cigarette use among youth to nicotine addiction and cigarette smoking;
(d) The long-term health risks of this use are unknown, but electronic cigarette aerosol can contain harmful and potentially harmful substances including nicotine, cancer-causing chemicals, heavy metals, flavoring chemicals, ultrafine particles, and volatile organic compounds;
(e) Yet nicotine products are not subject to the same excise tax as cigarettes and tobacco products;
(f) Taxing nicotine products at the wholesale level will increase the total cost, which may serve as a deterrent to children and adolescents and in turn prevent and reduce consumption; and
(g) Revenue from the tax can be used toward positive outcomes in children's lives.
(2) Therefore, the general assembly intends to create a tax on nicotine products so that they are taxed in the same manner as tobacco products, including the licensing requirements that facilitate the collection of the tax.
Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1197, § 18, effective January 1, 2021.
Frequently Asked Questions About Colorado § 39-28.6-101
What does Colorado Revised Statutes § 39-28.6-101 cover?
Section 39-28.6-101 ("Legislative declaration.") 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 § 39-28.6-101?
A common citation format is "Colorado Revised Statutes § 39-28.6-101" (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 § 39-28.6-101 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.