0 chapters · 985 sections in this title.
Colo. Rev. Stat. § 39-28.8-101 Definitions
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Unless the context otherwise requires, any terms not defined in this article 28.8 have the meanings set forth in article 26 of this title 39. As used in this article 28.8, unless the context otherwise requires: (1) "Affiliated marijuana business licensees" means marijuana busines…
Colo. Rev. Stat. § 39-28.8-201 Retail marijuana sales tax - administration - enforcement
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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 ta…
Colo. Rev. Stat. § 39-28.8-201.5 Average market rate - unprocessed retail marijuana - description
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For each average market rate category of unprocessed retail marijuana that the department establishes pursuant to section 39-28.8-101 (1.5), the department shall publish a general description of the methodology and data sources used to calculate the rate, while protecting confide…
Colo. Rev. Stat. § 39-28.8-202 Retail marijuana sales tax
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(1) (a) (I) In addition to the tax imposed pursuant to part 1 of article 26 of this title 39 and the sales tax imposed by a local government pursuant to title 29, 30, 31, or 32, but except as otherwise set forth in subsections (1)(a)(II) and (1)(a)(III) of this section, beginning…