reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.5 - Tax on Tobacco Products (§§ 39-28.5-101 — 39-28.5-112) › Section 39-28.5-111 - Federal requirements - affixing labels - penalty

(1)
No person shall import into this state any tobacco product 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.
(2)
No person shall sell or offer to sell any tobacco product unless the package or container of the tobacco product 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 or container of tobacco products.
(3)
No person shall sell or offer to sell any tobacco product if the package or container 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 or container of tobacco products was manufactured for use outside of the United States.
(4)
(a)
No person shall affix a stamp, label, or decal on a package or container of tobacco products to conceal the fact that the package or container of tobacco products was manufactured for use outside of the United States.
(b)
No person shall sell or offer to sell any tobacco product on which a stamp, label, or decal was affixed to conceal the fact that the package or container of tobacco products was manufactured for use outside of the United States.
(5)
The violation of any provision of this section is a class 2 misdemeanor.
(6)
(a)
Any package or container of tobacco products found 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, 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 or containers of tobacco products that are so marked when it has reason to believe that the owner possesses the tobacco products for personal use and not for resale.
(b)
Any tobacco products seized by virtue of the provisions of this subsection (6) shall be confiscated, and the department shall destroy such confiscated goods.
Amended by 2021 Ch. 462, § 699, eff. 3/1/2022.
L. 99: Entire section added, p. 93, § 2, effective March 24. L. 2021: (5) amended, (SB 21-271), ch. 462, p. 3297, § 699, effective 3/1/2022.
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.
2021 Ch. 462, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For the classification and penalty provisions for class 1 misdemeanors, see § 18-1.3-501 .
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.5 - Tax on Tobacco Products (§§ 39-28.5-101 — 39-28.5-112) › Section 39-28.5-112 - List of licensed distributors and remote retail sellers - published on website

The department shall publish on its website a list of the names and addresses of all licensed distributors and remote retail sellers. The list shall be updated within seven days of any changes to the list.
Amended by 2023 Ch. 142,§ 9, eff. 1/1/2024.
L. 2009: Entire section added, (HB 09 -1173), ch. 372, p. 2018, § 7, effective August 5.
2023 Ch. 142, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.6 - Nicotine Products Tax (§§ 39-28.6-101 — 39-28.6-112) › Section 39-28.6-101 - Legislative declaration

(1)
The general assembly hereby finds and declares that:
(a)
Nicotine is a highly addictive and toxic substance;
(b)
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;
(c)
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;
(d)
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;
(e)
Yet nicotine products are not subject to the same excise tax as cigarettes and tobacco products;
(f)
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
(g)
Revenue from the tax can be used toward positive outcomes in children's lives.
(2)
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.
Added by 2020 Ch. 248, § 18, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.
L. 2020: Entire article added, (HB 20-1427), ch. 1197, p. 1197, § 18, effective 1/1/2021.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.6 - Nicotine Products Tax (§§ 39-28.6-101 — 39-28.6-112) › Section 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.
Added by 2020 Ch. 248, § 18, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.
L. 2020: Entire article added, (HB 20-1427), ch. 1200, p. 1200, § 18, effective 1/1/2021.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.6 - Nicotine Products Tax (§§ 39-28.6-101 — 39-28.6-112) › Section 39-28.6-105 - Licensing required - rules - fines

Beginning January 1, 2021, it is unlawful for any person to engage in the business of a distributor of nicotine products at any place of business without first obtaining a license granted and issued by the department, which license is in effect until June 30 following the date of issue, unless sooner revoked. The department shall grant a license only to a person who owns or operates the place from which the person engages in the business of a distributor of nicotine products, and, if the business is operated in two or more separate places by the person, a separate license for each place of business is required. A license may be renewed only upon timely application and payment of the required fee prior to expiration. A license may be transferred in the discretion of and pursuant to the rules adopted by the department. The fee for a license is ten dollars per year, and the fee is credited to the general fund. The fee is 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 28.6, and the department shall not issue a license to the same person within a period of two years thereafter. The department may share information on the names and addresses of persons who purchased nicotine 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 39 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
.
Added by 2020 Ch. 248, § 18, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.
L. 2020: Entire article added, (HB 20-1427), ch. 1200, p. 1200, § 18, effective 1/1/2021.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.6 - Nicotine Products Tax (§§ 39-28.6-101 — 39-28.6-112) › Section 39-28.6-106 - Books and records to be preserved

(1)
Every distributor shall keep at each licensed place of business complete and accurate records for that place of business, including itemized invoices of nicotine 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 nicotine products made, except sales to the ultimate consumer within the state.
(2)
The distributor's records must show the names and addresses of purchasers, the inventory of all nicotine products on hand, and other pertinent papers and documents relating to the purchase, sale, or disposition of nicotine products.
(3)
When a licensed distributor sells nicotine products exclusively to the ultimate consumer within the state at the address given in the license, no invoice of those sales is required, but the licensed distributor shall make itemized invoices of all nicotine products transferred to other retail outlets owned or controlled by that licensed distributor. A distributor shall preserve all books, records, and other papers and documents required by this section to be kept 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.
(4)
(a)
Every retailer that is not also a licensed distributor shall keep at its place of business complete and accurate records to show that all nicotine 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.
(b)
The general assembly shall appropriate money for any expenses incurred by the department related to enforcing subsection (4)(a) of this section from the tobacco tax enforcement cash fund created in section
39-28-107 (1)(b)
.
Added by 2020 Ch. 248, § 18, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.
L. 2020: Entire article added, (HB 20-1427), ch. 1201, p. 1201, § 18, effective 1/1/2021.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.6 - Nicotine Products Tax (§§ 39-28.6-101 — 39-28.6-112) › Section 39-28.6-108 - When credit may be obtained for tax paid

Where nicotine products, upon which the tax imposed by this article 28.6 has been reported and paid, are shipped or transported by the distributor to retailers without the state to be sold by those retailers, are shipped or transported by the distributor to a consumer without the state on or after January 1, 2021, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit of such tax may be made to the distributor in accordance with regulations prescribed by the department.
Added by 2020 Ch. 248, § 18, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.
L. 2020: Entire article added, (HB 20-1427), ch. 1202, p. 1202, § 18, effective 1/1/2021.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.6 - Nicotine Products Tax (§§ 39-28.6-101 — 39-28.6-112) › Section 39-28.6-109 - Distribution of tax collected

(1)
The state treasurer shall credit the money collected for payment of the tax imposed under this article 28.6 to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with section 2 (a) and (f) of article XXIV of the state constitution and shall further transfer an amount equal to this amount to the general fund in accordance with section 7 (c) of article XXIV of the state constitution.
(2)
The state treasurer shall transfer an amount equal to the tax imposed under this article 28.6 from the general fund to the 2020 tax holding fund created in section
24-22-118 (1)
.
Added by 2020 Ch. 248, § 18, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.
L. 2020: Entire article added, (HB 20-1427), ch. 1202, p. 1202, § 18, effective 1/1/2021.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.6 - Nicotine Products Tax (§§ 39-28.6-101 — 39-28.6-112) › Section 39-28.6-110 - Taxation by cities and towns

This article 28.6 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 28.6 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.
Added by 2020 Ch. 248, § 18, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.
L. 2020: Entire article added, (HB 20-1427), ch. 1203, p. 1203, § 18, effective 1/1/2021.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.6 - Nicotine Products Tax (§§ 39-28.6-101 — 39-28.6-112) › Section 39-28.6-111 - Prohibited acts - penalties

(1)
Beginning January 1, 2021, it is unlawful for any distributor to sell and distribute any nicotine products in this state without a license as required in section
39-28.6-105
, 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 28.6. Any distributor or agent thereof who willfully violates any provision of this article 28.6 is subject to punishment as provided by section
39-21-118
.
(2)
(a)
If a person neglects or refuses to make a return as required by this article 28.6 and no amount of tax is due, the executive director of the department shall impose a penalty in the amount of twenty-five dollars.
(b)
If a person fails to pay the tax in the time allowed in section
39-28.6-107
, a penalty equal to ten percent of the tax plus one-half of one percent per month from the date when due, together with interest on such delinquent taxes at the rate computed under section
39-21-110.5
, applies.
(c)
In computing and assessing the penalty, penalty interest, and interest pursuant to subsection (2)(b) of this section, the executive director of the department may make an estimate, based upon information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent.
Added by 2020 Ch. 248, § 18, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.
L. 2020: Entire article added, (HB 20-1427), ch. 1203, p. 1203, § 18, effective 1/1/2021.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › TOBACCO TAX (§§ 39-28-101 — 39-28.6-112) › Article 28.6 - Nicotine Products Tax (§§ 39-28.6-101 — 39-28.6-112) › Section 39-28.6-112 - 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 imposed by this article 28.6 approved by the voters at the statewide election in November 2020 may be collected and spent as a voter-approved revenue change.
Added by 2020 Ch. 248, § 18, as passed by voters in the 11/3/2020 election in Proposition EE, eff. 1/1/2021.
L. 2020: Entire article added, (HB 20-1427), ch. 1203, p. 1203, § 18, effective 1/1/2021.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.7 - [Repealed] (§ 39-28.7-101) › Section 39-28.7-101 - to 39-28.7-109 - [Repealed]

L. 96: Entire article repealed, p. 135, § 2, effective March 25.
This article was added in 1988.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 2 - RETAIL MARIJUANA SALES TAX (§§ 39-28.8-201 — 39-28.8-205) › Section 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.
L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1868, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 2 - RETAIL MARIJUANA SALES TAX (§§ 39-28.8-201 — 39-28.8-205) › Section 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.
L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1870, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 2 - RETAIL MARIJUANA SALES TAX (§§ 39-28.8-201 — 39-28.8-205) › Section 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.
L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1871, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 3 - RETAIL MARIJUANA EXCISE TAX (§§ 39-28.8-301 — 39-28.8-308) › Section 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.
L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1871, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 3 - RETAIL MARIJUANA EXCISE TAX (§§ 39-28.8-301 — 39-28.8-308) › Section 39-28.8-303 - Books and records to be preserved

(1)
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.
(2)
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.
(3)
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.
(4)
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.
L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1872, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 3 - RETAIL MARIJUANA EXCISE TAX (§§ 39-28.8-301 — 39-28.8-308) › Section 39-28.8-304 - Returns and remittance of tax - civil penalty

(1)
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.
(2)
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.
(3) and (4)
Repealed.
Amended by 2019 Ch. 395,§ 9, eff. 8/2/2019.
L. 2013: Entire article added, (HB 13-1318), ch. 1872, p. 1872, § 1, effective May 28. L. 2016: (4) repealed, (HB 16-1041), ch. 33, p. 33, § 6, effective March 11. L. 2017: (3) amended, (HB 17-1136), ch. 239, p. 239, § 7, effective March 23. L. 2019: (3) repealed, (HB 19-1256), ch. 3516, p. 3516, § 9, effective August 2.
For the legislative declaration in HB 16-1041, see section 1 of chapter 14, Session Laws of Colorado 2016.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 3 - RETAIL MARIJUANA EXCISE TAX (§§ 39-28.8-301 — 39-28.8-308) › Section 39-28.8-305 - Distribution of tax collected

(1)
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:
(a)
(I)
(Deleted by amendment, L. 2019.)
(II)
Repealed.
(III)
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.
(IV)
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)
.
(b)
Repealed.
Amended by 2020 Ch. 197,§ 7, eff. 6/30/2020.
Amended by 2019 Ch. 246,§ 5, eff. 5/21/2019.
Amended by 2018 Ch. 322,§ 2, eff. 5/30/2018.
L. 2013: Entire article added, (HB 13-1318), ch. 1873, p. 1873, § 1, effective May 28. L. 2014: (1)(b) amended, (SB 14-215), ch. 1616, p. 1616, § 9, effective July 1. L. 2015: (1)(b) amended, (HB 15-1367), ch. 1068, p. 1068, § 6, effective June 4. L. 2018: Entire section amended, (HB 18-1070), ch. 1930, p. 1930, § 2, effective May 30. L. 2019: Entire section amended, (HB 19-1055), ch. 2406, p. 2406, § 5, effective May 21. L. 2020: (1)(a)(III) amended and (1)(a)(IV) added, (HB 20-1418), ch. 942, p. 942, § 7, effective June 30.
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.)
(1) For the legislative declaration in HB 15-1367, see section 1 of chapter 271, Session Laws of Colorado 2015. (2) For the legislative declaration in HB 20-1418, see section 1 of chapter 197, Session Laws of Colorado 2020.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 3 - RETAIL MARIJUANA EXCISE TAX (§§ 39-28.8-301 — 39-28.8-308) › Section 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
.
L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 3 - RETAIL MARIJUANA EXCISE TAX (§§ 39-28.8-301 — 39-28.8-308) › Section 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.
L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 3 - RETAIL MARIJUANA EXCISE TAX (§§ 39-28.8-301 — 39-28.8-308) › Section 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.
L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 4 - SUBMISSION OF BALLOT QUESTIONS REGARDINGRETAIL MARIJUANA SALES AND EXCISE TAX (§§ 39-28.8-401 — 39-28.8-402) › Section 39-28.8-401 - Submission of ballot questions regarding imposition of retail marijuana sales and excise tax

(1)
The secretary of state shall submit a ballot question to a vote of the registered electors of the state of Colorado at the statewide election to be held in November 2013, for their approval or rejection. For purposes of title 1, C.R.S., the ballot question is a proposition. Each elector voting at said November election shall cast a vote as provided by law either "Yes/For" or "No/Against" on the proposition: "Shall state taxes be increased by $70,000,000 annually in the first full fiscal year and by such amounts as are raised annually thereafter by imposing an excise tax of 15% when unprocessed retail marijuana is first sold or transferred by a retail marijuana cultivation facility with the first $40,000,000 of tax revenues being used for public school capital construction as required by the state constitution, and by imposing an additional sales tax of 10% on the sale of retail marijuana and retail marijuana products with the tax revenues being used to fund the enforcement of regulations on the retail marijuana industry and other costs related to the implementation of the use and regulation of retail marijuana as approved by the voters, with the rate of either or both taxes being allowed to be decreased or increased without further voter approval so long as the rate of either tax does not exceed 15%, and with the resulting tax revenue being allowed to be collected and spent notwithstanding any limitations provided by law?"
(2)
The votes cast for the adoption or rejection of the question submitted pursuant to subsection (1) of this section shall be canvassed and the result determined in the manner provided by law for the canvassing of votes for representatives in congress.
L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1874, § 1, effective May 28.
The ballot question specified in subsection (1) was referred to the registered electors on November 5, 2013, and was approved with the following vote count:
FOR: 902,181
AGAINST: 479,992
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 4 - SUBMISSION OF BALLOT QUESTIONS REGARDINGRETAIL MARIJUANA SALES AND EXCISE TAX (§§ 39-28.8-401 — 39-28.8-402) › Section 39-28.8-402 - [Repealed]

L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1874, § 1, effective May 28.
Subsection (2) provided for the repeal of this section, effective February 1, 2014. (See L. 2013, p. 1874.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 5 - MARIJUANA TAX CASH FUND (§§ 39-28.8-501 — 39-28.8-502) › Section 39-28.8-502 - Marijuana tax cash fund - budget requests

(1)
Beginning with the budget request required to be submitted to the joint budget committee by November 1, 2014, and for the budget request required to be submitted each November thereafter, the governor shall include the governor's requested expenditures of moneys in the fund and the purposes of such expenditures for the fiscal year following the fiscal year in which the moneys were received by the state.
(2)
Beginning with the budget request required to be submitted to the joint budget committee by November 1, 2014, and for each budget request required to be submitted each November thereafter, the executive director of the department of revenue shall include in its budget request for the direct and indirect costs associated with implementing this article 28.8 and article
10
of title
44
the amount that the department requests from the money in the marijuana cash fund created in section
44-10-801
, and the amount that the department requests from the marijuana tax cash fund.
Amended by 2019 Ch. 315, § 36, eff. 1/1/2020.
Amended by 2018 Ch. 55, § 28, eff. 10/1/2018.
L. 2014: Entire part added, (SB 14-215), ch. 1603, p. 1603, § 2, effective July 1. L. 2018: (2) amended, (HB 18-1023), ch. 592, p. 592, § 28, effective October 1. L. 2019: (2) amended, (SB 19-224), ch. 2944, p. 2944, § 36, effective 1/1/2020.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › CONTROLLED SUBSTANCES TAX (§§ 39-28.7-101 — 39-28.8-601) › Article 28.8 - TAXES ON MARIJUANA AND MARIJUANA PRODUCTS (§§ 39-28.8-101 — 39-28.8-601) › Part 6 - [Repealed] (§ 39-28.8-601) › Section 39-28.8-601 - to 39-28.8-607 - [Repealed]

(1) This part 6 was added in 2015 and was not amended prior to its repeal in 2017. For the text of this part 6 prior to 2017, consult the 2016 Colorado Revised Statutes.
(2) Section 39-28.8-607 provided for the repeal of this part 6, effective July 1, 2017. (See L. 2015, p. 1073.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SEVERANCE TAX (§§ 39-29-101 — 39-29-116) › Article 29 - Severance Tax (§§ 39-29-101 — 39-29-116) › Section 39-29-101 - Legislative declaration

(1)
The general assembly hereby finds and declares that, when nonrenewable natural resources are removed from the earth, the value of such resources to the state of Colorado is irretrievably lost. Therefore, it is the intent of the general assembly to recapture a portion of this lost wealth through a special excise tax, in addition to other business taxes, on the nonrenewable natural resources removed from the soil of this state and sold for private profit.
(2)
The general assembly further finds and declares that the severance of nonrenewable resources provides a potential source of revenue to the state and its political subdivisions. Therefore, it is the intent of the general assembly to impose a tax on the process of severance in addition to other business taxes.
(3)
It additionally is the intent of the general assembly that a portion of the revenues derived from such a severance tax be used by the state for public purposes, that a portion be held by the state in a perpetual trust fund, and that a portion be made available to local governments to offset the impact created by nonrenewable resource development.
L. 77: Entire article added, p. 1844, § 1, effective 1/1/1978.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SEVERANCE TAX (§§ 39-29-101 — 39-29-116) › Article 29 - Severance Tax (§§ 39-29-101 — 39-29-116) › Section 39-29-103 - Tax on severance of metallic minerals

(1)
In addition to any other tax, there shall be levied, collected, and paid for each taxable year a tax upon the severance from the earth in this state of all metallic minerals as to all such severance occurring on and after January 1, 1978. Such tax shall be levied against every mining operation engaged in the severance of metallic minerals and shall be based upon the gross income of such mining operation. The rate of the tax for all metallic minerals shall be as follows:
(a)
For taxable years commencing prior to July 1, 1999:
Amount of gross income
Percentage tax on gross income
First $11,000,000
No tax
Amount exceeding $11,000,000
2.25%
(b)
For taxable years commencing on or after July 1, 1999:
Amount of gross income
Percentage tax on gross income
First $19,000,000
No tax
Amount exceeding $19,000,000
2.25%
(2)
There shall be allowed, as a credit against the tax computed in accordance with subsection (1) of this section, an amount equal to all ad valorem taxes assessed during the taxable year in the case of accrual basis taxpayers or paid during the taxable year in the case of cash basis taxpayers on producing mines valued for assessment pursuant to section
39-6-106
. Such credit shall not exceed fifty percent of the tax computed in accordance with subsection (1) of this section.
L. 77: Entire article added, p. 1845, § 1, effective 1/1/1978. L. 99: (1) amended, p. 925, § 2, effective May 24. L. 2008: IP(1) amended, p. 1679, § 2, effective August 5.
For the legislative declaration contained in the 1999 act amending subsection (1), see section 1 of chapter 235, Session Laws of Colorado 1999.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SEVERANCE TAX (§§ 39-29-101 — 39-29-116) › Article 29 - Severance Tax (§§ 39-29-101 — 39-29-116) › Section 39-29-104 - Tax on severance of molybdenum ore

(1)
In addition to any other tax, there shall be levied, collected, and paid for each calendar quarter a tax upon the severance of all molybdenum ore in this state. Such tax shall be levied against every person engaged in the severance of molybdenum ore. The rate of the tax for each calendar quarter shall be five cents per ton of molybdenum ore. On and after July 1, 1999, no tax provided for in this section shall be imposed on the first six hundred twenty-five thousand tons of molybdenum ore produced each quarter of the taxable year.
(2)
Such actual severance shall be reported on quarterly declaration forms prescribed by the executive director. Such forms shall be filed with and the tax owed shall be paid to the department of revenue on or before the fifteenth day following the end of each such quarter.
L. 77: Entire article added, p. 1846, § 1, effective 1/1/1978. L. 86: Entire section amended, p. 1135, § 1, effective April 1. L. 88: IP(1) amended and (1)(a) to (1)(c) repealed, p. 1343, §§ 1, 2, effective March 4. L. 94: (1) amended, p. 334, § 1, effective March 29. L. 99: (1) amended, p. 926, § 3, effective May 24. L. 2008: (1) amended, p. 1680, § 3, effective August 5.
For the legislative declaration contained in the 1999 act amending subsection (1), see section 1 of chapter 235, Session Laws of Colorado 1999.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SEVERANCE TAX (§§ 39-29-101 — 39-29-116) › Article 29 - Severance Tax (§§ 39-29-101 — 39-29-116) › Section 39-29-107 - Tax on severance of oil shale - repeal

(1)
(a)
(I)
Prior to January 1, 2024, in addition to any other tax, there shall be levied, collected, and paid for each taxable year a tax upon the severance of oil shale as to all such severance occurring on and after January 1, 1978. Such tax shall be levied against every person engaged in the severance of oil shale. Subject to the provisions of subsections (2) and (3) of this section, such tax shall be levied on the gross proceeds from each commercial oil shale facility at a rate of four percent of such gross proceeds.
(II)
This subsection (1)(a) is repealed, effective December 31, 2027.
(b)
On and after January 1, 2024, in addition to any other tax, there shall be levied, collected, and paid for each taxable year a tax upon the severance of oil shale. Such tax shall be levied against every person engaged in the severance of oil shale. Such tax shall be levied on the gross proceeds from each commercial oil shale facility at a rate of four percent of such gross proceeds.
(2)
(a)
Prior to January 1, 2024, the tax shall only have application to a commercial oil shale facility one hundred eighty days after the facility commences commercial production, as follows:
Year
Fraction of tax imposed by subsection (1)
First year
1/4
Second year
1/2
Third year
3/4
Fourth and each succeeding year
Entire rate imposed by subsection (1).
(b)
This subsection (2) is repealed, effective December 31, 2027.
(3)
(a)
Prior to January 1, 2024, the production of the first fifteen thousand tons per day of oil shale or ten thousand barrels per day of shale oil, whichever is greater, shall be exempt from the tax.
(b)
This subsection (3) is repealed, effective December 31, 2027.
(3.1)
(a)
Prior to January 1, 2024, the calculation of the daily production subject to the tax and to the exemption in subsection (3) of this section shall be determined by dividing the total production of a calendar month by the total number of days in such month.
(b)
This subsection (3.1) is repealed, effective December 31, 2027.
(4)
Repealed.
Amended by 2023 Ch. 35, § 4, eff. 8/7/2023.
L. 77: Entire article added, p. 1847, § 1, effective 1/1/1978. L. 82: (2) amended and (3.1) added, p. 576, § 2, effective April 2; (4) repealed, p. 580, § 1, effective July 1. L. 2004: (1) amended, p. 1211, § 97, effective August 4.
2023 Ch. 35, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SEVERANCE TAX (§§ 39-29-101 — 39-29-116) › Article 29 - Severance Tax (§§ 39-29-101 — 39-29-116) › Section 39-29-107.5 - [Repealed]

Repealed by 2023 Ch. 35, § 5, eff. 8/7/2023.
L. 79: Entire section added, p. 1506, § 1, effective May 31. L. 80: Entire section amended, p. 739, § 2, effective April 10. L. 81: Entire section amended, p. 1900, § 1, effective July 1. L. 83: (1)(c), (2)(a)(I), and (4) amended, p. 1543, § 1, effective May 20. L. 2008: (5) added, p. 898, § 1, effective August 5.
2023 Ch. 35, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SEVERANCE TAX (§§ 39-29-101 — 39-29-116) › Article 29 - Severance Tax (§§ 39-29-101 — 39-29-116) › Section 39-29-107.8 - Refunds

(1)
Prior to the allocation in section
39-29-108
, the state treasurer shall set aside and maintain all revenue from the tax imposed pursuant to this article in a reserve that is available for the payment of refunds related to the tax in accordance with section
39-21-108
. At the end of each month, any moneys in the reserve that are not required for a refund are the total gross receipts realized that are available for allocation under section
39-29-108
.
(2)
(a)
Prior to July 1, 2016, if the amount in the reserve is less than the amount of refunds that are required to be made from the reserve, then the state treasurer shall credit to the reserve from the proceeds of the money collected under article
22
of this title an amount equal to the deficit.
(b)
On or after July 1, 2016, but prior to July 1, 2017, the state treasurer shall credit to the reserve from the proceeds of the money collected under article
22
of this title an amount equal to the amount by which the refunds for the tax imposed pursuant to this article that are made for a month exceed fifteen percent of the gross severance tax revenues for the same month.
(c)
(I)
If, as of the end of the state fiscal year commencing on July 1, 2017, the amount in the reserve is less than the amount of refunds that are required to be made from the reserve, then the state treasurer shall credit to the reserve from the proceeds of the money collected under article
22
of this title 39 an amount equal to one-fourth of the deficit.
(II)
The amount credited to the reserve in accordance with subsection (2)(c)(I) of this section replaces any money from the reserve that was transferred to the severance tax operational fund, and as a result, no amount shall be recouped from the operational fund for purposes of making a refund for the fiscal year commencing on July 1, 2017.
(3)
The state treasurer shall credit money to the reserve in accordance with subsection (2) of this section on a monthly basis. If there is insufficient revenue available to be credited, the state controller may authorize an advance under section
24-75-203(2)
, C.R.S., to the reserve to be used for the refunds. There is no limit on the amount of an advance that the state controller may make for this purpose.
Amended by 2018 Ch. 201,§ 13, eff. 5/4/2018.
L. 2016: Entire section added, (SB 16-218), ch. 289, p. 1173, § 3, effective June 10. L. 2018: (2)(c) added, (HB 18-1338), ch. 201, p. 1311, § 13, effective May 4.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SEVERANCE TAX (§§ 39-29-101 — 39-29-116) › Article 29 - Severance Tax (§§ 39-29-101 — 39-29-116) › Section 39-29-108.5 - [Repealed]

L. 83: Entire section added, p. 2099, § 13, effective October 13. L. 84: (2) amended, p. 735, § 2, effective April 30. L. 85: (2) amended, p. 1268, § 8, effective May 30. L. 86, 2nd Ex. Sess.: (2) amended, p. 72, § 3, effective August 14. L. 2002: Entire section repealed, p. 1006, § 2, effective August 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SEVERANCE TAX (§§ 39-29-101 — 39-29-116) › Article 29 - Severance Tax (§§ 39-29-101 — 39-29-116) › Section 39-29-109.5 - [Repealed]

L. 2007: Entire section added, p. 1409, § 4, effective May 30. L. 2008: (1)(a.5) added and (2) and IP(3) amended, pp. 74, 75, §§ 14, 15, effective March 18. L. 2009: (3)(c), (3)(d), and (5) amended and (3)(e) added, (HB 09-1312), ch. 253, p. 1145, §4, effective August 5. L. 2011: (2) amended, (SB 11-230), ch. 305, p. 1468, §11, effective June 9. L. 2012: (1)(a), (1)(a.5), (2), and IP(3) amended, (HB 12-1315), ch. 224, p. 979, § 47, effective July 1.
Subsection (5) provided for the repeal of this section, effective July 1, 2017. (See L. 2009, p. 1145.)