reglab/housing_qa huggingface dataset:
CO Code § 39-28.5-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.5 - Tax on Tobacco Products|§ 39-28.5-104. Licensing Required - Rules - Fines

  It is unlawful for any person to engage in the business of a distributor of tobacco products at any place of business without first obtaining a license granted and issued by the department, which license shall be in effect until June 30 following the date of issue, unless sooner revoked. Such license shall be granted only to a person who owns or operates the place from which the person engages in the business of a distributor of tobacco products, and, if such business is operated in two or more separate places by any such person, a separate license for each place of business shall be required. Such license 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 the rules adopted by the department. The fee for a license shall be ten dollars per year, and such fee shall be credited to the general fund. Such fee 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 person violating any provision of this article, and no license shall be issued to such person within a period of two years thereafter. The department may share information on the names and addresses of persons who purchased tobacco products 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 distributor license, and shall revoke a distributor's license, if the distributor 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 distributor has entered into an agreement approved by the department to pay the amount due. The department shall only issue a new or renewal distributor license to a distributor that has a current license issued pursuant to section 39-26-103.    (Deleted by amendment,L. 2008, p. 184, § 3, effective August 5, 2008.)     History. Source: L. 86: Entire article added, p. 1114, § 13, effective July 1. L. 2001: Entire section amended, p. 580, § 5, effective May 30. L. 2004: Entire section amended, p. 247, § 2, effective August 4. L. 2005: (1) amended, p. 721, § 6, effective June 1. L. 2008: Entire section amended, p. 184, § 3, effective August 5. L. 2010: (1) amended, (HB 10-1422), ch. 419, p. 2123, § 179, effective August 11.
CO Code § 39-28.5-104.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.5 - Tax on Tobacco Products|§ 39-28.5-104.5. Licensing of Distributing Subcontractors - Rules - Fines

  It is unlawful for any person to engage in the business of a distributing subcontractor of tobacco products at any place of business without first obtaining a license granted and issued by the department, which license shall be in effect until June 30 following the date of issue, unless sooner revoked. Such license shall be granted only to a person who owns or operates the place from which the person engages in the business of a distributing subcontractor of tobacco products, and, if such business is operated in two or more separate places by any such person, a separate license for each place of business shall be required. Such license 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 the rules adopted by the department. The fee for a license shall be ten dollars per year, and such fee shall be credited to the wholesale and distributing subcontractor license fund created in section 39-28-102.5. Such fee 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 person violating any provision of this article, and no license shall be issued to such person within a period of two years thereafter. The department may share information on the names and addresses of persons who purchased tobacco products 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 distributor license and shall revoke a distributor's license, if the distributor 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 distributor has entered into an agreement approved by the department to pay the amount due. The department shall only issue a new or renewal distributing subcontractor license to a distributing subcontractor that has a current license issued pursuant to section 39-26-103.    (Deleted by amendment,L. 2008, p. 185, § 4, effective August 5, 2008.)     History. Source: L. 2005: Entire section added, p. 721, § 7, effective June 1. L. 2008: Entire section amended, p. 185, § 4, effective August 5. L. 2010: (1) amended, (HB 10-1422), ch. 419, p. 2123, § 180, effective August 11.
CO Code § 39-28.5-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.5 - Tax on Tobacco Products|§ 39-28.5-105. Books and Records to Be Preserved

  Every distributor shall keep at each licensed place of business complete and accurate records for that place of business, including itemized invoices of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made, except sales to the ultimate consumer within the state.    These records shall show the names and addresses of purchasers, the inventory of all tobacco products on hand, and other pertinent papers and documents relating to the purchase, sale, or disposition of tobacco products.    When a licensed distributor sells tobacco products exclusively to the ultimate consumer within the state at the address given in the license, no invoice of those sales shall be required, but itemized invoices shall be made of all tobacco products transferred to other retail outlets owned or controlled by that licensed distributor. All books, records, and other papers and documents required by this section to be kept shall be preserved for a period of at least three years after the date of the documents, unless the department, in writing, authorizes their destruction or disposal at an earlier date.      Every retailer that is not also a licensed distributor shall keep at its place of business complete and accurate records to show that all tobacco products received by the retailer were purchased from a licensed distributor. The retailer shall provide a copy of such records to the department if so requested. The department may establish the acceptable form of such records.    Any expenses incurred by the department related to enforcing paragraph (a) of this subsection (4) shall be paid from the tobacco settlement defense account, created in section 24-22-115 (2)(a), C.R.S., for the state fiscal year 2009-10, and from the tobacco tax enforcement cash fund created in section 39-28-107 (1)(b), for each state fiscal year thereafter.         History. Source: L. 86: Entire article added, p. 1115, § 13, effective July 1. L. 2009: (4) added,(HB 09-1173), ch. 372, p. 2017, § 5, effective August 5. L. 2020: (1) and (3) amended,(HB 20-1427), ch. 248, p. 1195, § 13, 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
CO Code § 39-28.5-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.5 - Tax on Tobacco Products|§ 39-28.5-108. Distribution of Tax Collected

    All money received and collected in payment of the tax imposed by this article 28.5, except license fees received under section 39-28.5-104 and the money collected pursuant to section 39-28.5-102.5, shall be transmitted to the state treasurer, who shall distribute such 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 increase set forth in section 39-28.5-102, 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 39-28.5-102.5 and section 21 of article X of the state constitution 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. 86: Entire article added, p. 1115, § 13, effective July 1. L. 2005: Entire section amended, p. 911, § 12, effective June 2; entire section amended, p. 926, § 13, effective June 2. L. 2020: (1) amended,(HB 20-1427), ch. 248, p. 1196, § 16, 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 legislative declaration contained in the 2005 act amending this section, see section 1 of chapter 241, Session Laws of Colorado 2005.
CO Code § 39-28.5-108.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.5 - Tax on Tobacco Products|§ 39-28.5-108.5. 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 tax increase set forth in section 39-28.5-102 , 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. 1196, § 17, 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 § 39-28.5-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.5 - Tax on Tobacco Products|§ 39-28.5-109. Taxation by Cities and Towns

 This article 28.5 does not prevent a statutory or home rule municipality, county, or city and county from imposing, levying, and collecting any special sales tax upon sales of cigarettes, tobacco products, or nicotine products, as that term is defined in section 18-13-121 (5) , or upon the occupation or privilege of selling cigarettes, tobacco products, or nicotine products. This article 28.5 does not affect any existing authority of local governments to impose a special sales tax on cigarettes, tobacco products, or nicotine products, in accordance with section 39-28-112 , to be used for local and governmental purposes.   History. Source: L. 86: Entire article added, p. 1115, § 13, effective July 1. L. 2019: Entire section amended, (HB 19-1033), ch. 53, p. 189, § 7, effective July 1.
CO Code § 39-28.5-110 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.5 - Tax on Tobacco Products|§ 39-28.5-110. Prohibited Acts - Penalties

  It is unlawful for any distributor to sell and distribute any tobacco products in this state without a license as required in section 39-28.5-104, 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 distributor or agent thereof who willfully violates any provision of this article shall be punished as provided by section 39-21-118.      If a person neglects or refuses to make a return as required by this article and no amount of tax is due, the executive director of the department shall impose a penalty in the amount of twenty-five dollars.    If a person fails to pay the tax in the time allowed in section 39-28.5-106 (2), a penalty equal to ten percent of such tax plus one-half of one percent per month from the date when due, not to exceed eighteen percent in the aggregate, together with interest on such delinquent taxes at the rate computed under section 39-21-110.5, shall apply.    In computing and assessing the penalty, penalty interest, and interest pursuant to paragraph (b) of this subsection (2), the executive director of the department may make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent.         History. Source: L. 86: Entire article added, p. 1116, § 13, effective July 1. L. 87: (2) R&RE, p. 1467, § 4, effective April 16.
CO Code § 39-28.5-112 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.5 - Tax on Tobacco Products|§ 39-28.5-112. List of Licensed Distributors - 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 distributors. 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. 2018, § 7, effective August 5.
CO Code § 39-28.6-101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.6 - Nicotine Products Tax|§ 39-28.6-101. Legislative Declaration

  The general assembly hereby finds and declares that:   Nicotine is a highly addictive and toxic substance;    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;    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;    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;    Yet nicotine products are not subject to the same excise tax as cigarettes and tobacco products;    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    Revenue from the tax can be used toward positive outcomes in children's lives.       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.     History. Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1197, § 18, effective January 1, 2021.
CO Code § 39-28.6-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.6 - Nicotine Products Tax|§ 39-28.6-102. Definitions

 As used in this article 28.6, unless the context otherwise requires:    “Delivery sale” means a sale of nicotine products to a consumer in this state when:   The consumer submits an order for the nicotine products to a delivery seller for sale by means other than an over-the-counter sale on the delivery seller's premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and    The nicotine products are delivered when the seller is not in the physical presence of the consumer when the consumer obtains possession of the nicotine products by use of a common carrier, private delivery service, mail, or any other means.       “Delivery seller” means a person located outside of this state who makes delivery sales.    “Department” means the department of revenue.    “Distributor” means every person who:   First receives nicotine products in this state;    Sells nicotine products in this state and is primarily liable for the nicotine products tax on the nicotine products;    First sells or offers for sale in this state nicotine products imported into this state from any other state or country; or    Makes a delivery sale.       “Manufacturer's list price” means the invoice price for which a manufacturer or supplier sells a nicotine product to a distributor exclusive of any discount or other reduction.    “Modified risk tobacco product” means any tobacco product for which the secretary of the United States department of health and human services has issued an order authorizing the product to be commercially marketed as a modified risk tobacco product in accordance with 21 U.S.C. sec. 387k, or any successor section; except that the term does not include a noncombustible product that produces vapor or aerosol for inhalation from the application of a heating element to a liquid substance containing nicotine.    “Nicotine product” means a product that contains nicotine derived from tobacco or created synthetically that is intended for human consumption, whether by vaporizing, chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, aerosolizing, or by any other means, and that is not:   A cigarette;    Tobacco products, as defined in section 39-28.5-101 (5); or    A drug, device, or combination product authorized for sale by the United States department of health and human services, as those terms are defined in the “Federal Food, Drug, and Cosmetic Act”, 21 U.S.C. sec. 301 et seq.       “Sale” means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, including all sales made by any person. The term includes:   A gift by a person engaged in the business of selling nicotine products, for advertising, as a means of evading the provisions of this article 28.6, or for any other purposes whatsoever; and    A delivery sale.        History. Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1197, § 18, effective January 1, 2021.
CO Code § 39-28.6-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.6 - Nicotine Products Tax|§ 39-28.6-103. Tax Levied

  There is levied a tax upon the sale, use, consumption, handling, or distribution of all nicotine products in this state, excluding nicotine products that are modified risk tobacco products, at the rate of:   Thirty percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2021, but prior to January 1, 2022;    Thirty-five percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2022, but prior to January 1, 2023;    Fifty percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2023, but prior to July 1, 2024;    Fifty-six percent of the manufacturer's list price of the nicotine products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and    Sixty-two percent of the manufacturer's list price of the nicotine products for the tax levied on and after July 1, 2027.       There is levied a tax upon the sale, use, consumption, handling, or distribution of nicotine products that are modified risk tobacco products in this state at the rate of:   Fifteen percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2021, but prior to January 1, 2022;    Seventeen and one-half percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2022, but prior to January 1, 2023;    Twenty-five percent of the manufacturer's list price of the nicotine products for the tax levied on and after January 1, 2023, but prior to July 1, 2024;    Twenty-eight percent of the manufacturer's list price of the nicotine products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and    Thirty-one percent of the manufacturer's list price of the nicotine products for the tax levied on and after July 1, 2027.       The tax set forth in this section is collected by the department and is imposed at the time the distributor:   Brings, or causes to be brought, into this state from without the state nicotine products for sale;    Makes, manufactures, or fabricates nicotine products in this state for sale in this state;    Ships or transports nicotine products to retailers in this state to be sold by those retailers; or    Makes a delivery sale.        History. Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1199, § 18, effective January 1, 2021.
CO Code § 39-28.6-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28.6 - Nicotine Products Tax|§ 39-28.6-104. Exempt Sales

 The tax imposed by section 39-28.6-103 shall not apply with respect to any nicotine products that, under the constitution and laws of the United States, may not be made the subject of taxation by this state. A person shall report the exempt sales to the department, as required by the department.   History. Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1200, § 18, effective January 1, 2021.