Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-28-106
Nonresident wholesalers
# (1)
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.
# (2)
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. 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.
Amendment history
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.
Source: view the official text
In this article (31 sections)
- 39-28-101 · Definitions
- 39-28-102 · Licensing of wholesalers - rules - fines
- 39-28-102.5 · Licensing of wholesale subcontractors - rules - fines -…
- 39-28-103 · Tax levied
- 39-28-103.3 · Inventory tax - definition
- 39-28-103.5 · Tax levied - state constitution
- 39-28-104 · Evidence of payment of tax - credits - redemptions - repeal
- 39-28-104.5 · Federal requirements - placement of labels - penalty
- 39-28-105 · Use of metering machines
- 39-28-106 · Nonresident wholesalers
- 39-28-107 · Unstamped packages - tax collected - fines - subject to…
- 39-28-108 · Penalty
- 39-28-109 · Records - examination - returns
- 39-28-110 · Distribution of tax collected
- 39-28-110.5 · Revenue and spending limitations
- 39-28-111 · Exempt sales
- 39-28-112 · Taxation of cigarettes, tobacco products, or nicotine…
- 39-28-114 · Prohibited acts - penalties
- 39-28-115 · List of licensed wholesalers - published on website
- 39-28-116 · Minimum price for cigarettes
- 39-28-201 · Legislative declaration
- 39-28-202 · Definitions
- 39-28-203 · Requirements
- 39-28-301 · Legislative declaration
- 39-28-302 · Definitions
- 39-28-303 · Certifications - directory - tax stamps
- 39-28-304 · Agent for service of process
- 39-28-305 · Reporting of information - escrow installments
- 39-28-306 · Penalties and other remedies
- 39-28-307 · Miscellaneous provisions
- 39-28-401 · Submission of ballot issue - increased tax on cigarettes…