reglab/housing_qa huggingface dataset:
CO Code § 39-28-302 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 3 - Additional Requirements for Tobacco Product Manufacturers and Stamping Agents|§ 39-28-302. Definitions

 As used in this part 3, unless the context otherwise requires:    “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.    “Cigarette” has the same meaning as set forth in section 39-28-202 (4).    “Department” means the department of revenue.    “Master settlement agreement” has the same meaning as set forth in section 39-28-202 (5).    “Nonparticipating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer.    “Participating manufacturer” has the same meaning as set forth in section II (jj) of the master settlement agreement and all amendments thereto.    “Qualified escrow fund” has the same meaning as set forth in section 39-28-202 (6).    “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.    “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.    “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.    “Tobacco product manufacturer” has the same meaning as set forth in section 39-28-202 (9).    “Units sold” has the same meaning as set forth in section 39-28-202 (10).     History. Source: L. 2003: Entire part added, p. 1752, § 1, effective May 14.
CO Code § 39-28-304 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 3 - Additional Requirements for Tobacco Product Manufacturers and Stamping Agents|§ 39-28-304. Agent for Service of Process

  A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families listed or retained in the directory, appoint and continually engage without interruption the services of an agent in the state to act as an agent for the service of process on whom all process, and any action or proceeding against the nonparticipating manufacturer concerning or arising out of the enforcement of this part 3 and the tobacco escrow funds act, may be served in any manner authorized by law. Such service shall constitute legal and valid service of process on the nonparticipating manufacturer. The nonparticipating manufacturer shall provide the name, address, phone number, and proof of the appointment and availability of the agent to and to the satisfaction of the executive director of the department and the attorney general.    A nonparticipating manufacturer shall provide notice to the executive director of the department and the attorney general at least thirty calendar days prior to termination of the authority of an agent and shall further provide proof to the satisfaction of the attorney general of the appointment of a new agent at least five calendar days prior to the termination of an existing agent appointment. In the event an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the executive director and the attorney general of the termination within five calendar days and shall include proof to the satisfaction of the attorney general of the appointment of a new agent.    A nonparticipating manufacturer whose products are sold in this state without appointing or designating an agent as herein required shall be deemed to have appointed the secretary of state as the agent and may be proceeded against in the courts of this state by service of process upon the secretary of state. However, the appointment of the secretary of state as the agent shall not satisfy the condition precedent to having the nonparticipating manufacturer's brand families listed or retained in the directory.     History. Source: L. 2003: Entire part added, p. 1757, § 1, effective May 14.
CO Code § 39-28-306 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 3 - Additional Requirements for Tobacco Product Manufacturers and Stamping Agents|§ 39-28-306. Penalties and Other Remedies

  License revocation and civil penalty. In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a stamping agent has violated section 39-28-303 (3) or any rule adopted pursuant thereto, the executive director of the department may revoke or suspend the license of any stamping agent in the manner provided by sections 39-28-102 (1) and 39-28.5-104. Each stamp affixed and each offer to sell cigarettes in violation of section 39-28-303 (3) shall constitute a separate violation. For each violation, the executive director may also impose a civil penalty in an amount not to exceed the greater of five hundred percent of the retail value of the cigarettes sold or five thousand dollars upon a determination of a violation of section 39-28-303 (3) or any rules adopted pursuant thereto.    Contraband and seizure. Any cigarettes that have been sold, offered for sale, or possessed for sale in this state in violation of section 39-28-303 (3) shall be deemed a contraband article as defined by section 16-13-502 (1), C.R.S. The cigarettes shall be subject to seizure and forfeiture as provided in the “Colorado Contraband Forfeiture Act”, part 5 of article 13 of title 16, C.R.S., and any cigarettes so seized and forfeited shall be destroyed and not resold.    Injunction. The attorney general, on behalf of the department, may seek an injunction to restrain a threatened or actual violation of section 39-28-303 (3) or 39-28-305 (1) or (4) by a stamping agent and to compel the stamping agent to comply with those statutory provisions.    Unlawful sale and distribution. It is unlawful for a person to sell, distribute, acquire, hold, own, possess, transport, import, or cause to be imported cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of section 39-28-303 (3). A violation of this section is a class 2 misdemeanor.    Colorado consumer protection act. A person who violates section 39-28-303 (3) engages in an unfair and deceptive trade practice in violation of section 6-1-105, C.R.S.    Disgorgement of profits for violations of this part 3. If a court determines that a person has violated this part 3, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the state treasurer for deposit into the tobacco control special fund, which is hereby created. Unless otherwise expressly provided, the remedies or penalties provided by this part 3 are cumulative to each other and to the remedies or penalties available under all other laws of this state.     History. Source: L. 2003: Entire part added, p. 1759, § 1, effective May 14.
CO Code § 39-28-307 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 3 - Additional Requirements for Tobacco Product Manufacturers and Stamping Agents|§ 39-28-307. Miscellaneous Provisions

  Notice and review of determination. A determination of the department to not list or to remove from the directory a brand family or tobacco product manufacturer shall be subject to review in the manner prescribed by the “State Administrative Procedure Act”, article 4 of title 24, C.R.S.    Applicants for licenses. No stamping agent for a license shall be issued a license or granted a renewal of a license unless the stamping agent has certified in writing, under penalty of perjury, that the stamping agent has in the past and will continue to comply fully with this part 3. No applicant for a license shall be issued a license unless the applicant has certified in writing, under penalty of perjury, that the stamping agent will fully comply with this section.    Repealed.    Promulgation of rules. The department may promulgate rules necessary to effect the purposes of this statute. The department shall promulgate such rules in accordance with article 4 of title 24, C.R.S.    Recovery of costs and fees by attorney general. In any action brought by the state to enforce this part 3, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action, and reasonable attorney fees.    Construction and severability. If a court of competent jurisdiction finds that the provisions of this part 3 and of the tobacco escrow funds act conflict and cannot be harmonized, then the provisions of the tobacco escrow funds act shall control. If any provision of this part 3 causes the tobacco escrow funds act to no longer constitute a qualifying or model statute, as those terms are defined in the master settlement agreement, then that portion of this part 3 shall not be valid. If any provision of this part 3 is for any reason held to be invalid, unlawful, or unconstitutional, the decision shall not affect the validity of the remaining portions of this part 3 or any part thereof.     History. Source: L. 2003: Entire part added, p. 1759, § 1, effective May 14. L. 2011: (3) repealed, (HB 11-1303), ch. 264, p. 1176, § 95, effective August 10.
CO Code § 39-28-401 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|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

  As used in this section, “ballot issue” means the question referred to voters in subsection (2) of this section.    At the election held on November 3, 2020, the secretary of state shall submit to the registered electors of the state for their approval or rejection the following ballot issue: “Shall state taxes be increased by $294,000,000 annually by imposing a tax on nicotine liquids used in e-cigarettes and other vaping products that is equal to the total state tax on tobacco products when fully phased in, incrementally increasing the tobacco products tax by up to 22% of the manufacturer's list price, incrementally increasing the cigarette tax by up to 9 cents per cigarette, expanding the existing cigarette and tobacco taxes to apply to sales to consumers from outside of the state, establishing a minimum tax for moist snuff tobacco products, creating an inventory tax that applies for future cigarette tax increases, and initially using the tax revenue primarily for public school funding to help offset revenue that has been lost as a result of the economic impacts related to COVID-19 and then for programs that reduce the use of tobacco and nicotine products, enhance the voluntary Colorado preschool program and make it widely available for free, and maintain the funding for programs that currently receive revenue from tobacco taxes, with the state keeping and spending all of the new tax revenue as a voter-approved revenue change?”    For purposes of section 1-5-407, the ballot issue is a proposition. Section 1-40-106 (3)(d) does not apply to the ballot issue.    Repealed.     History. Source: L. 2020: Entire part added,(HB 20-1427), ch. 248, p. 1186, § 1, effective July 8.    Editor's note:    The ballot issue specified in this section was referred to the registered electors as Proposition EE on November 3, 2020. It was approved by the voters and proclaimed by the Governor on December 31, 2020, with the following vote count:    Subsection (4)(b) provided for the repeal of subsection (4), effective July 1, 2021, if a majority of the electors voting on the ballot issue vote “Yes/For”. (SeeL. 2020, p. 1186.)     FOR: :u720 2,134,608   AGAINST: :u720 1,025,182
CO Code § 39-28.8-201 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.8 - Taxes on Marijuana and Marijuana Products|Part 2 - Retail Marijuana Sales Tax|§ 39-28.8-201. Retail Marijuana Sales Tax - Administration - Enforcement

 The tax imposed pursuant to this part 2 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 2 and the provisions of article 21 of this title or part 1 of article 26 of this title, the provisions of this part 2 shall control.   History. Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1868, § 1, effective May 28.
CO Code § 39-28.8-204 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.8 - Taxes on Marijuana and Marijuana Products|Part 2 - Retail Marijuana Sales Tax|§ 39-28.8-204. Revenue and Spending Limitations

 Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, any revenues generated by the retail marijuana sales tax imposed pursuant to this part 2 as approved by the voters at the statewide election in November 2013, may be collected and spent as voter-approved revenue changes and shall not require voter approval subsequent to the voter approval required pursuant to part 4 of this article.   History. Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1870, § 1, effective May 28.
CO Code § 39-28.8-205 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.8 - Taxes on Marijuana and Marijuana Products|Part 2 - Retail Marijuana Sales Tax|§ 39-28.8-205. Rules

 The department shall promulgate rules for the implementation of this part 2 in accordance with the “State Administrative Procedure Act”, article 4 of title 24, C.R.S.   History. Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1871, § 1, effective May 28.
CO Code § 39-28.8-301 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.8 - Taxes on Marijuana and Marijuana Products|Part 3 - Retail Marijuana Excise Tax|§ 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.   History. Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1871, § 1, effective May 28.
CO Code § 39-28.8-303 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.8 - Taxes on Marijuana and Marijuana Products|Part 3 - Retail Marijuana Excise Tax|§ 39-28.8-303. Books and Records to Be Preserved

  Every retail marijuana cultivation facility shall keep at each licensed place of business complete and accurate electronic records for that place of business, including itemized invoices of all retail marijuana grown, held, shipped, or otherwise transported or sold to retail marijuana product manufacturing facilities, retail marijuana stores, or other retail marijuana cultivation facilities in this state.    The records required by subsection (1) of this section shall include the names and addresses of retail marijuana product manufacturing facilities, retail marijuana stores, or other retail marijuana cultivation facilities to which unprocessed retail marijuana is sold or transferred, the inventory of all unprocessed retail marijuana on hand, and other pertinent papers and documents relating to the sale or transfer of unprocessed retail marijuana.    A retail marijuana cultivation facility shall keep itemized invoices of all unprocessed marijuana transferred to retail marijuana stores owned or controlled by the owners of the retail marijuana cultivation facility.    Every retail marijuana store shall keep at its place of business complete and accurate records to show that all retail marijuana received by the retail marijuana store was purchased from a retail marijuana cultivation facility. The retail marijuana store shall provide a copy of such records to the department if so requested. The department may establish the acceptable form of such records.     History. Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1872, § 1, effective May 28.
CO Code § 39-28.8-304 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.8 - Taxes on Marijuana and Marijuana Products|Part 3 - Retail Marijuana Excise Tax|§ 39-28.8-304. Returns and Remittance of Tax - Civil Penalty

  Every retail marijuana cultivation facility shall file a return with the department each month. The return, which shall be upon forms prescribed and furnished by the department, shall contain, among other things, the total amount of unprocessed retail marijuana sold or transferred during the preceding month and the tax due thereon.    Every retail marijuana cultivation facility shall file a return with the department by the twentieth day of the month following the month reported and with the report shall remit the amount of tax due.    and (4) Repealed.     History. Source: L. 2013: Entire article added,(HB 13-1318), ch. 330, p. 1872, § 1, effective May 28. L. 2016: (4) repealed,(HB 16-1041), ch. 14, p. 33, § 6, effective March 11. L. 2017: (3) amended,(HB 17-1136), ch. 76, p. 239, § 7, effective March 23. L. 2019: (3) repealed,(HB 19-1256), ch. 395, p. 3516, § 9, effective August 2.    Cross references:   For the legislative declaration in HB 16-1041, see section 1 of chapter 14, Session Laws of Colorado 2016.
CO Code § 39-28.8-305 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.8 - Taxes on Marijuana and Marijuana Products|Part 3 - Retail Marijuana Excise Tax|§ 39-28.8-305. Distribution of Tax Collected

  All money received and collected in payment of the tax imposed by this part 3 shall be transmitted to the state treasurer, who shall distribute the money as follows:     (Deleted by amendment, L. 2019.) (a) (I) (Deleted by amendment, L. 2019.)    Repealed.    For the state fiscal year commencing July 1, 2019, and for each state fiscal year thereafter except for the state fiscal year commencing July 1, 2020, all of the money received and collected annually shall be transferred to the public school capital construction assistance fund created by article 43.7 of title 22 or to any successor fund dedicated to a similar purpose.    For the state fiscal year commencing July 1, 2020, the lesser of the first forty million dollars received and collected or all of the money received and collected shall be transferred to the public school capital construction assistance fund created by article 43.7 of title 22 or to any successor fund dedicated to a similar purpose and the remainder of the money received and collected shall be transferred to the state public school fund created in section 22-54-114 (1).       Repealed.         History. Source: L. 2013: Entire article added,(HB 13-1318), ch. 330, p. 1873, § 1, effective May 28. L. 2014: (1)(b) amended,(SB 14-215), ch. 352, p. 1616, § 9, effective July 1. L. 2015: (1)(b) amended,(HB 15-1367), ch. 271, p. 1068, § 6, effective June 4. L. 2018: Entire section amended,(HB 18-1070), ch. 322, p. 1930, § 2, effective May 30. L. 2019: Entire section amended,(HB 19-1055), ch. 246, p. 2406, § 5, effective May 21. L. 2020: (1)(a)(III) amended and (1)(a)(IV) added,(HB 20-1418), ch. 197, p. 942, § 7, effective June 30.    Editor's note:   Subsections (1)(a)(II)(B) and (1)(b)(II) provided for the repeal of subsections (1)(a)(II) and (1)(b), respectively, effective July 1, 2020. (See L. 2019, p. 2406 .)   Cross references:    For the legislative declaration in HB 15-1367, see section 1 of chapter 271, Session Laws of Colorado 2015.    For the legislative declaration in HB 20-1418, see section 1 of chapter 197, Session Laws of Colorado 2020.
CO Code § 39-28.8-306 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.8 - Taxes on Marijuana and Marijuana Products|Part 3 - Retail Marijuana Excise Tax|§ 39-28.8-306. Prohibited Acts - Penalties

 It is unlawful for any retail marijuana cultivation facility to sell or transfer retail marijuana without a license as required by law, or to willfully make any false or fraudulent return or false statement on any return, or to willfully evade the payment of the tax, or any part thereof, as imposed by this part 3. Any retail marijuana cultivation facility or agent thereof who willfully violates any provision of this part 3 shall be punished as provided by section 39-21-118 .   History. Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28.
CO Code § 39-28.8-307 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.8 - Taxes on Marijuana and Marijuana Products|Part 3 - Retail Marijuana Excise Tax|§ 39-28.8-307. Revenue and Spending Limitations

 Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, any revenues generated by the retail marijuana excise tax imposed pursuant to this part 3 as approved by the voters at the statewide election in November 2013 may be collected and spent as voter-approved revenue changes and shall not require voter approval subsequent to the voter approval required pursuant to part 4 of this article.   History. Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28.
CO Code § 39-28.8-308 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.8 - Taxes on Marijuana and Marijuana Products|Part 3 - Retail Marijuana Excise Tax|§ 39-28.8-308. Rules

 The department shall promulgate rules for the implementation of this part 3 in accordance with the “State Administrative Procedure Act”, article 4 of title 24, C.R.S.   History. Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28.