reglab/housing_qa huggingface dataset:
CO Code § 39-28-102.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-102.5. Licensing of Wholesale Subcontractors - Rules - Fines

  It is unlawful for any wholesale subcontractor to sell or offer for sale cigarettes to a retailer in this state without first obtaining a license therefor, granted and issued by the department, which license shall be in effect until June 30 following the date of issue, unless sooner revoked. Such licenses shall be granted only to such wholesale subcontractors who own or operate the places from which such sales are to be made, and, in case sales are made from two or more separate places by any such wholesale subcontractor, a separate license for each place of business shall be required. No license shall be issued to a wholesale subcontractor unless the wholesale subcontractor has a current license issued pursuant to section 39-26-103. Such licenses shall be renewed only upon timely application and payment of the required fee prior to expiration. Such licenses may be transferred in the discretion of and pursuant to rules adopted by the department. The license fee shall be ten dollars per year, and such license fees shall be credited to the wholesale and distributing subcontractor license fund, which is hereby created in the state treasury. All moneys in the fund shall be subject to annual appropriation by the general assembly to the department for costs incurred in administering this section and section 39-28.5-104.5. Such license fees shall be reduced at the rate of two dollars and fifty cents for each expired quarter of the license year. The department shall, on reasonable notice and after a hearing, suspend or revoke the license of any wholesale subcontractor violating any provision of this article, and no license shall be issued to such wholesale subcontractor within a period of two years thereafter. The department may share information on the names and addresses of persons who purchased cigarettes from a wholesale subcontractor for resale with the department of public health and environment and county and district public health agencies. The department shall refuse to issue a new or renewal wholesale subcontractor license and shall revoke a wholesale subcontractor's license, if the wholesaler owes the state any delinquent taxes administered by the department or interest thereon pursuant to this title that have been determined by law to be due and unpaid, unless the wholesaler has entered into an agreement approved by the department to pay the amount due.    (Deleted by amendment,L. 2008, p. 183, § 2, effective August 5, 2008.)     History. Source: L. 2005: Entire section added, p. 719, § 3, effective June 1. L. 2008: Entire section amended, p. 183, § 2, effective August 5. L. 2010: (1) amended, (HB 10-1422), ch. 419, p. 2122, § 178, effective August 11.
CO Code § 39-28-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-103. Tax Levied

     Prior to January 1, 2021, there is levied and shall be collected and paid to the department a tax upon the sale of cigarettes by wholesalers of ten mills on each cigarette.    A tax is levied upon the sale of cigarettes by wholesalers, excluding cigarettes that are modified risk tobacco products, that is equal to:   Six and one-half cents per cigarette for sales on and after January 1, 2021, but prior to July 1, 2024;    Eight cents per cigarette for sales on and after July 1, 2024, but prior to July 1, 2027; and    Ten cents per cigarette for sales on and after July 1, 2027.       A tax is levied on the sale of cigarettes that are modified risk tobacco products that is equal to:   Three and one-quarter cents per cigarette for sales on and after January 1, 2021, but prior to July 1, 2024;    Four cents per cigarette for sales on and after July 1, 2024, but prior to July 1, 2027; and    Five cents per cigarette for sales on and after July 1, 2027.       The wholesaler shall pay the tax set forth in this section to the department, which shall collect the tax.        History. Source: L. 64: P. 822, § 3. C.R.S. 1963: § 138-8-3. L. 65: P. 1129, § 1. L. 73: P. 1451, § 2. L. 77: Entire section amended, p. 1793, § 4, effective July 1. L. 83: (3) added, p. 2099, § 11, effective October 13; (2) repealed, p. 2053, § 28, effective October 14. L. 85: Entire section R&RE, p. 1267, § 4, effective May 30. L. 86: Entire section amended, p. 1113, § 11, effective July 1. L. 2020: Entire section amended,(HB 20-1427), ch. 248, p. 1188, § 3, effective January 1, 2021. History. Source: L. 64: P. 822, § 3. C.R.S. 1963: § 138-8-3. L. 65: P. 1129, § 1. L. 73: P. 1451, § 2. L. 77: Entire section amended, p. 1793, § 4, effective July 1. L. 83: (3) added, p. 2099, § 11, effective October 13; (2) repealed, p. 2053, § 28, effective October 14. L. 85: Entire section R&RE, p. 1267, § 4, effective May 30. L. 86: Entire section amended, p. 1113, § 11, effective July 1. L. 2020: Entire section amended,(HB 20-1427), ch. 248, p. 1188, § 3, effective January 1, 2021.    Editor's note:   Section 27(2) of chapter 248 (HB 20-1427), Session Laws of Colorado 2020, provides that changes to this section take effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-28-401 . The ballot issue, referred to the voters as proposition EE, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:   FOR: :u720 2,134,608   AGAINST: :u720 1,025,182   Cross references:   For tax on tobacco products other than cigarettes, see article 28.5 of this title.
CO Code § 39-28-103.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-103.5. Tax Levied - State Constitution

 Pursuant to section 21 of article X of the state constitution, there is levied, in addition to the tax levied pursuant to section 39-28-103 , a tax on the sale of cigarettes by wholesalers, at a rate of three and two-tenths cents per cigarette. The tax shall be paid to and collected by the department.   History. Source: L. 2005: Entire section added, p. 907, § 2, effective June 2; entire section added, p. 922, § 3, effective June 2.    Cross references:   For the legislative declaration contained in the 2005 act enacting this section, see section 1 of chapter 241, Session Laws of Colorado 2005.
CO Code § 39-28-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-106. Nonresident Wholesalers

  When the department determines that the collection of the tax imposed by the provisions of this article and section 21 of article X of the state constitution would be facilitated thereby, it may authorize any person, firm, limited liability company, partnership, or corporation outside of this state and engaged in the business of selling and shipping into this state cigarettes, upon complying with the requirements of this article, to affix or cause to be affixed the stamps, imprints, or impressions required by this article on behalf of the wholesalers within this state. The department may sell such stamps and approve the use of metering machines to such nonresident wholesalers as provided in this article; except that the nonresident wholesaler shall agree in writing to submit his or her books, accounts, and records to examination during reasonable business hours by any duly authorized agent of the department. Each such nonresident wholesaler shall appoint in writing the secretary of state of the state of Colorado to be his or her agent in this state for service of process, pursuant to part 7 of article 90 of title 7, C.R.S., with respect to foreign corporations.    Any nonresident wholesaler complying with the requirements and provisions of this section shall be deemed a licensed wholesaler within the meaning of this article and shall be subject to all provisions of this article applicable to wholesalers.     History. Source: L. 64: P. 823, § 6. C.R.S. 1963: § 138-8-6. L. 90: (1) amended, p. 459, § 45, effective April 18. L. 93: (1) amended, p. 865, § 44, effective July 1, 1994. L. 2003: (1) amended, p. 2356, § 346, effective July 1, 2004. L. 2005: (1) amended, p. 908, § 5, effective June 2; (1) amended, p. 924, § 6, effective June 2. History. Source: L. 64: P. 823, § 6. C.R.S. 1963: § 138-8-6. L. 90: (1) amended, p. 459, § 45, effective April 18. L. 93: (1) amended, p. 865, § 44, effective July 1, 1994. L. 2003: (1) amended, p. 2356, § 346, effective July 1, 2004. L. 2005: (1) amended, p. 908, § 5, effective June 2; (1) amended, p. 924, § 6, effective June 2.    Cross references:   For the legislative declaration contained in the 2005 act amending subsection (1), see section 1 of chapter 241, Session Laws of Colorado 2005.
CO Code § 39-28-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-109. Records - Examination - Returns

 Each wholesaler shall keep and preserve complete and accurate records of all cigarettes purchased and sold by him in accordance with the provisions of section 39-21-113 . Any nonresident wholesaler, authorized pursuant to section 39-28-106 , shall make available to the department, in the city and county of Denver, said records or, in the alternative, shall bear the cost of examination by an agent authorized by the executive director of the department of revenue at the place where such books, accounts, and records are kept. Such cost shall consist of a charge of twenty-five dollars per diem for the period required to make such examination, with a minimum charge of seventy-five dollars. The department may investigate and examine the stock of cigarettes upon any premises where the same are possessed, stored, or sold for the purpose of determining whether the provisions of this article have been complied with. The records which the wholesaler keeps shall be of such kind and in such form as the department prescribes. Each wholesaler shall make a return to the department each month containing, among other things, the total number of packages of cigarettes sold by him during the preceding month and the tax due thereon, which return shall be upon forms prescribed and furnished by the department and shall be filed by the tenth day of the month following the month reported.   History. Source: L. 64: P. 824, § 9. C.R.S. 1963: § 138-8-9. L. 88: Entire section amended, p. 1339, § 3, effective July 1. History. Source: L. 64: P. 824, § 9. C.R.S. 1963: § 138-8-9. L. 88: Entire section amended, p. 1339, § 3, effective July 1.
CO Code § 39-28-110 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-110. Distribution of Tax Collected

     All money received and collected in payment of the tax imposed by this article 28, except license fees received under section 39-28-102 and the money collected pursuant to section 39-28-103.5, shall be transmitted to the state treasurer who shall distribute the money as follows: Fifteen percent to the general fund and eighty-five percent to the old age pension fund.    The net revenue that is credited to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with subsection (1)(a) of this section and section 2 (a) of article XXIV of the state constitution is transferred to the general fund in accordance with section 7 (c) of article XXIV of the state constitution. Of this money or the fifteen percent that is directly credited to the general fund, the state treasurer shall transfer an amount equal to the total revenue that is attributable to the tax imposed under section .3 and the tax increase set forth in section 39-28-103 approved by the voters at the statewide election in November 2020 to the 2020 tax holding fund created in section 24-22-118 (1).       All moneys received and collected in payment of the tax imposed pursuant to section 39-28-103.5 shall be transmitted to the state treasurer for deposit in the tobacco tax cash fund created in section 24-22-117, C.R.S.     History. Source: L. 64: P. 825, § 10. C.R.S. 1963: § 138-8-10. L. 2005: Entire section amended, p. 909, § 8, effective June 2; entire section amended, p. 925, § 9, effective June 2. L. 2020: (1) amended,(HB 20-1427), ch. 248, p. 1191, § 8, effective January 1, 2021. History. Source: L. 64: P. 825, § 10. C.R.S. 1963: § 138-8-10. L. 2005: Entire section amended, p. 909, § 8, effective June 2; entire section amended, p. 925, § 9, effective June 2. L. 2020: (1) amended,(HB 20-1427), ch. 248, p. 1191, § 8, effective January 1, 2021.    Editor's note:   Section 27(2) of chapter 248 (HB 20-1427), Session Laws of Colorado 2020, provides that changes to this section take effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-28-401 . The ballot issue, referred to the voters as proposition EE, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:   FOR: :u720 2,134,608   AGAINST: :u720 1,025,182   Cross references:    For the old age pension fund, see article XXIV of the state constitution and § 26-2-115; for distribution to local governments of an amount from income tax proceeds equal to the cigarette tax, see § 39-22-623.    For the legislative declaration contained in the 2005 act amending this section, see section 1 of chapter 241, Session Laws of Colorado 2005.
CO Code § 39-28-110.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-110.5. 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 revenue generated by the inventory tax imposed under section .3 and the per cigarette tax increase set forth in section 39-28-103 approved by the voters at the statewide election in November 2020, may be collected and spent as a voter-approved revenue change.   History. Source: L. 2020: Entire section added,(HB 20-1427), ch. 248, p. 1191, § 9, effective January 1, 2021.    Editor's note:   Section 27(2) of chapter 248 (HB 20-1427), Session Laws of Colorado 2020, provides that this section takes effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-28-401 . The ballot issue, referred to the voters as proposition EE, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:   FOR: :u720 2,134,608   AGAINST: :u720 1,025,182
CO Code § 39-28-111 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-111. Exempt Sales

 The sales of cigarettes to the United States government or any of its agencies, sales in interstate commerce, or transactions the taxation of which is prohibited by the constitution of the United States are exempted from the provisions of this article. Such exempt sales shall be reported to the department with such information as the department shall require.   History. Source: L. 64: P. 825, § 11. C.R.S. 1963: § 138-8-11. History. Source: L. 64: P. 825, § 11. C.R.S. 1963: § 138-8-11.
CO Code § 39-28-114 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-114. Prohibited Acts - Penalties

 It is unlawful for any wholesaler to sell and distribute any cigarettes in this state without a license or without first affixing the stamp, imprint, or impression upon each package of cigarettes, as provided for in this article, 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 article. Any wholesaler, or agent thereof, who willfully violates any provision of this article shall be punished as provided by section 39-21-118 .   History. Source: L. 64: P. 826, § 15. C.R.S. 1963: § 138-8-15. L. 85: Entire section amended, p. 1262, § 25, effective January 1, 1986. History. Source: L. 64: P. 826, § 15. C.R.S. 1963: § 138-8-15. L. 85: Entire section amended, p. 1262, § 25, effective January 1, 1986.
CO Code § 39-28-115 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-115. List of Licensed Wholesalers - Published on Website

 On or before December 31, 2009, the department shall publish on its website a list of the names and addresses of all licensed wholesalers. The list shall be updated within seven days of any changes to the list.   History. Source: L. 2009: Entire section added, (HB 09-1173), ch. 372, p. 2017, § 4, effective August 5.
CO Code § 39-28-116 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-116. Minimum Price for Cigarettes

  On and after January 1, 2021, but before July 1, 2024, no person shall sell or offer for sale cigarettes to a consumer for less than seven dollars per package of twenty cigarettes or seventy dollars per carton of two hundred cigarettes, including all applicable taxes.    On and after July 1, 2024, no person shall sell or offer for sale cigarettes to a consumer for less than seven dollars and fifty cents per package of twenty cigarettes or seventy-five dollars per carton of two hundred cigarettes, including all applicable taxes.    A person who violates subsection (1) or (2) of this section, in addition to other penalties provided by law, shall be liable for a civil penalty in the following amounts:   Five hundred dollars for a first violation within a five-year period;    One thousand dollars for a second violation within a five-year period; and    One thousand five hundred dollars for a third violation within a five-year period.       No person shall be liable under this section for more than one violation of this section during a single day.    The department of revenue shall remit any civil penalties received pursuant to this section to the state treasurer for deposit in the tobacco tax enforcement cash fund created section 39-28-107 (1)(b).    In its annual June forecast, legislative council staff shall report an estimate for the current state fiscal year of the additional sales tax revenue that is attributable to the applicable minimum price set forth in this section. On June 30 of the fiscal year, the state treasurer shall transfer an amount equal to seventy-three percent of the legislative council staff estimate from the general fund to the preschool programs cash fund created in section 24-22-118 (3)(a).     History. Source: L. 2020: Entire section added,(HB 20-1427), ch. 248, p. 1191, § 10, effective January 1, 2021.    Editor's note:   Section 27(2) of chapter 248 (HB 20-1427), Session Laws of Colorado 2020, provides that this section takes effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 39-28-401 . The ballot issue, referred to the voters as proposition EE, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:   FOR: :u720 2,134,608   AGAINST: :u720 1,025,182
CO Code § 39-28-201 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 2 - Tobacco Escrow Funds|§ 39-28-201. Legislative Declaration

  The general assembly hereby finds, determines, and declares:   That cigarette smoking presents serious public health concerns to the state and to the citizens of the state. The surgeon general has determined that smoking causes lung cancer, heart disease and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking.    That cigarette smoking also presents serious financial concerns for the state. Under certain health-care programs, the state may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance.    That under these programs, the state pays millions of dollars each year to provide medical assistance for these persons for health conditions associated with cigarette smoking.    That it is the policy of the state that financial burdens imposed on the state by cigarette smoking be borne by tobacco product manufacturers rather than by the state to the extent that such manufacturers either determine to enter into a settlement with the state or are found culpable by the courts.    That on November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, entitled the “master settlement agreement,” with the state. The master settlement agreement obligates these manufacturers, in return for a release of past, present and certain future claims against them as described therein, to pay substantial sums to the state, tied in part to their volume of sales; to fund a national foundation devoted to the interests of public health; and to make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.    That it would be contrary to the policy of the state if tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short-term profits in the years before liability may arise without ensuring that the state will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the state to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short-term profits and then becoming judgment-proof before liability may arise.        History. Source: L. 99: Entire part added, p. 944, § 1, effective July 1.
CO Code § 39-28-301 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 3 - Additional Requirements for Tobacco Product Manufacturers and Stamping Agents|§ 39-28-301. Legislative Declaration

  The general assembly hereby finds and declares that:   Violations of the tobacco escrow funds act threaten the integrity of the master settlement agreement, the fiscal soundness of the state, and the public health.    Enacting procedural enhancements will aid the enforcement of the tobacco escrow funds act and thereby safeguard the master settlement agreement, the fiscal soundness of the state, and the public health.    The provisions of this part 3 are not intended to and shall not be interpreted to amend the tobacco escrow funds act.        History. Source: L. 2003: Entire part added, p. 1752, § 1, effective May 14.