Colorado § 39-28.8-301 - Retail marijuana excise tax - administration - enforcement.
Full text of Colorado Colorado Revised Statutes § 39-28.8-301 — Retail marijuana excise tax - administration - enforcement., with citation guidance and answers to common questions.
§ 39-28.8-301. Retail marijuana excise tax - administration - enforcement.
The tax imposed pursuant to this part 3 shall be administered and enforced in accordance with the provisions of article 21 of this title and part 1 of article 26 of this title, including, without limitation, any penalties for failure to make any return or to collect or pay any tax; except that, in the event of a conflict between the provisions of this part 3 and the provisions of article 21 of this title or part 1 of article 26 of this title, the provisions of this part 3 shall control.
Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1871, § 1, effective May 28.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-28.8-301
What does Colorado Revised Statutes § 39-28.8-301 cover?
Section 39-28.8-301 ("Retail marijuana excise tax - administration - enforcement.") 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 § 39-28.8-301?
A common citation format is "Colorado Revised Statutes § 39-28.8-301" (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 § 39-28.8-301 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.