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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-28-301

Legislative declaration

Official textolls.infolast amended

(1) The general assembly hereby finds and declares that:

# (a)

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.

# (b)

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.

# (c)

The provisions of this part 3 are not intended to and shall not be interpreted to amend the tobacco escrow funds act. Source: L. 2003: Entire part added, p. 1752, § 1, effective May 14.

Amendment history

L. 2003: Entire part added, p. 1752, § 1, effective May 14.

Source: view the official text

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In this article (31 sections)
  1. 39-28-101 · Definitions
  2. 39-28-102 · Licensing of wholesalers - rules - fines
  3. 39-28-102.5 · Licensing of wholesale subcontractors - rules - fines -…
  4. 39-28-103 · Tax levied
  5. 39-28-103.3 · Inventory tax - definition
  6. 39-28-103.5 · Tax levied - state constitution
  7. 39-28-104 · Evidence of payment of tax - credits - redemptions - repeal
  8. 39-28-104.5 · Federal requirements - placement of labels - penalty
  9. 39-28-105 · Use of metering machines
  10. 39-28-106 · Nonresident wholesalers
  11. 39-28-107 · Unstamped packages - tax collected - fines - subject to…
  12. 39-28-108 · Penalty
  13. 39-28-109 · Records - examination - returns
  14. 39-28-110 · Distribution of tax collected
  15. 39-28-110.5 · Revenue and spending limitations
  16. 39-28-111 · Exempt sales
  17. 39-28-112 · Taxation of cigarettes, tobacco products, or nicotine…
  18. 39-28-114 · Prohibited acts - penalties
  19. 39-28-115 · List of licensed wholesalers - published on website
  20. 39-28-116 · Minimum price for cigarettes
  21. 39-28-201 · Legislative declaration
  22. 39-28-202 · Definitions
  23. 39-28-203 · Requirements
  24. 39-28-301 · Legislative declaration
  25. 39-28-302 · Definitions
  26. 39-28-303 · Certifications - directory - tax stamps
  27. 39-28-304 · Agent for service of process
  28. 39-28-305 · Reporting of information - escrow installments
  29. 39-28-306 · Penalties and other remedies
  30. 39-28-307 · Miscellaneous provisions
  31. 39-28-401 · Submission of ballot issue - increased tax on cigarettes…
Full table of contents →