CO Code § 39-28-104.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 28 - Cigarette Tax|Part 1 - Cigarette Tax|§ 39-28-104.5. Federal Requirements - Placement of Labels - Penalty

  No person shall import into this state any package of cigarettes that violates any federal requirement for the placement of labels, warnings, or other information, including health hazards, required to be placed on the container or individual package.    No person shall sell or offer to sell a package of cigarettes or affix the stamp or imprint required by section 39-28-104 on a package of cigarettes unless that package of cigarettes complies with all federal tax laws, federal trademark and copyright laws, and federal laws regarding the placement of labels, warnings, or any other information upon a package of cigarettes.    No person shall sell or offer to sell a package of cigarettes or affix the stamp or imprint required by section 39-28-104 on a package of cigarettes if the package is marked as manufactured for use outside of the United States or if any label or language has been altered from the manufacturer's original packaging and labeling to conceal the fact that the package was manufactured for use outside of the United States.      No person shall affix a stamp, label, or decal on a package of cigarettes to conceal the fact that the package was manufactured for use outside of the United States.    No person shall sell or offer to sell a package of cigarettes on which a stamp, label, or decal was affixed to conceal the fact that the package was manufactured for use outside of the United States.       [ ] The violation of any provision of this section is a class 1 misdemeanor.      Any package of cigarettes found for sale at retail or wholesale at any place in this state that is marked for use outside of the United States is declared to be contraband goods and may be seized without a warrant by the department, by its agents or employees, or by any peace officer in this state when directed or requested by the department to do so. Nothing in this section shall be construed to require the department to confiscate packages of cigarettes that are so marked in quantities less than ten cartons when the packages are held for personal consumption and not for resale.    Any cigarettes seized by virtue of the provisions of this subsection (6) shall be confiscated, and the department shall destroy such confiscated goods.        Editor's note: This version of subsection (5) is effective until March 1, 2022.  (5) [ ] The violation of any provision of this section is a class 2 misdemeanor.  Editor's note: This version of subsection (5) is effective March 1, 2022.   History. Source: L. 99: Entire section added, p. 92, § 1, effective March 24. L. 2021: (5) amended,(SB 21-271), ch. 462, p. 3297, § 698, effective March 1, 2022.    Editor's note:   Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this applies to offenses committed on or after March 1, 2022.   ANNOTATION   The state's ability to declare packages of cigarettes marked in compliance with the federal packaging requirements as contraband is not intrusive on the advertising or promotion of these cigarettes and is, therefore, not precluded by the supremacy clause. Premium Tobacco Stores, Inc. v. Fisher, 51 F. Supp. 2d 1099 (D. Colo. 1999 ).   Plaintiff not likely to prevail on equal protection challenge of this statute. Reviewing the statute under the rational basis test, the state's desire to curb youth smoking and to shift the health-related costs of smoking onto the smoking public are legitimate governmental objectives. Premium Tobacco Stores, Inc. v. Fisher, 51 F. Supp. 2d 1099 (D. Colo. 1999 ).   Plaintiff not likely to prevail on contract clause challenge of this statute. The state has demonstrated a significant and legitimate public purpose for the prohibition against repatriated tobacco products in the health and cost shifting goals of the master settlement agreement, reached between various states and the tobacco companies, which are protected by this statute. Additionally, the state's adjustment of the right to sell a product deemed dangerous to the health of its citizenry by prohibiting the further sale and distribution of that product is appropriate to the public purpose. Premium Tobacco Stores, Inc. v. Fisher, 51 F. Supp. 2d 1099 (D. Colo. 1999 ).