Title 44, Revenue - Regulation of Activities
0 chapters · 432 sections in this title.
Colo. Rev. Stat. § 44-3-503 Excise tax - records - rules - definition - repeal
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(1) (a) An excise tax at the rate of 8.0 cents per gallon, or the same per unit volume tax applied to metric measure, on all malt liquors and hard cider, 7.33 cents per liter on all vinous liquors except hard cider, and 60.26 cents per liter on all spirituous liquors is imposed, …
Colo. Rev. Stat. § 44-3-504 Lien to secure payment of taxes - exemptions - recovery
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(1) (a) The state of Colorado and the department shall have a lien, to secure the payment of the taxes, penalties, and interest imposed pursuant to section 44-3-503 upon all the assets and property of the wholesaler or manufacturer owing the tax, including the stock in trade, bus…
Colo. Rev. Stat. § 44-3-505 Local license fees
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(1) The applicant shall pay the following license fees to the treasurer of the municipality, city and county, or county where the licensed premises is located annually in advance: (a) (I) For each retail liquor store license for premises located within any municipality or city an…
Colo. Rev. Stat. § 44-3-701 Inspection procedures
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Each licensee shall keep a complete set of books of account, invoices, copies of orders, shipping instructions, bills of lading, weigh bills, correspondence, and all other records necessary to show fully the business transactions of such licensee, all of which shall be open at al…
Colo. Rev. Stat. § 44-3-801 Civil liability - legislative declaration - definitions
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(1) The general assembly hereby finds, determines, and declares that this section shall be interpreted so that any common law cause of action against a vendor of alcohol beverages is abolished and that in certain cases the consumption of alcohol beverages rather than the sale, se…
Colo. Rev. Stat. § 44-3-802 Judicial review
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Any person applying to the courts for a review of the state or any local licensing authority's decision shall apply for review within thirty days after the date of decision of refusal by a local licensing authority or, in the case of approval by a local licensing authority, withi…
Colo. Rev. Stat. § 44-3-901 Unlawful acts - exceptions - definitions
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(1) Except as provided in section 18-13-122, it is unlawful for any person: (a) To sell, serve, give away, dispose of, exchange, or deliver, or permit the sale, serving, giving, or procuring of, any alcohol beverage to a visibly intoxicated person or to a known habitual drunkard;…
Colo. Rev. Stat. § 44-3-904 Violations - penalties
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(1) (a) Except as provided in subsections (2), (3), and (4) of this section, any person violating any of the provisions of this article 3 or article 4 or 5 of this title 44 or any of the rules authorized and adopted pursuant to such articles commits a civil infraction. (b) The pe…
Colo. Rev. Stat. § 44-3-905 Duties of inspectors and police officers
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(1) The inspectors of the liquor enforcement division and their supervisors, while actually engaged in performing their duties and while acting under proper orders or regulations, shall have and exercise all the powers vested in peace officers of this state. In the exercise of th…
Colo. Rev. Stat. § 44-3-906 Warrants - searches and seizures
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(1) If any person makes an affidavit before the judge of any county or district court stating that he or she has reason to and does believe that alcohol beverages are being sold, bartered, exchanged, divided, or unlawfully given away, or kept for such purposes, or carried in viol…
Colo. Rev. Stat. § 44-3-907 Return on warrant - sale of liquor seized
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(1) If any alcohol beverages are there found, said officer shall seize the same and the vessels in which they are contained and all implements and furniture used or kept in connection with such beverages in the illegal selling, bartering, exchanging, giving away, or carrying of s…
Colo. Rev. Stat. § 44-3-908 Loss of property rights
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There shall be no property rights of any kind in any alcohol beverages, vessels, appliances, fixtures, bars, furniture, implements, wagons, automobiles, trucks, vehicles, contrivances, or any other things or devices used in or kept for the purpose of violating any of the provisio…
Colo. Rev. Stat. § 44-3-910 Common consumption areas
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(1) A promotional association or attached licensed premises shall not: (a) Employ a person to serve alcohol beverages or provide security within the common consumption area unless the server has completed the server and seller training program established by the director of the l…
Colo. Rev. Stat. § 44-3-912 Communal outdoor dining areas - permit required - rules
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(1) Notwithstanding any other provision of this article 3 or article 4 of this title 44 and subject to the approval of the state and local licensing authorities, a communal outdoor dining area may be shared by two or more persons licensed for on-premises consumption, including an…