Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-27-310 Construction of this part 3 - rules and regulations
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(1) This part 3 shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this part 3 among jurisdictions enacting it for the purpose of participating in a multijurisdictional motor fuel tax and fee agreement. (2) The …
Colo. Rev. Stat. § 39-28-101 Definitions
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As used in this article 28, unless the context otherwise requires: (1) Consumer means any person, firm, limited liability company, partnership, or corporation who has title to or possession of cigarettes in storage for use or consumption in this state. (1.3) Delivery sale means a…
Colo. Rev. Stat. § 39-28-102 Licensing of wholesalers - rules - fines
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(1) It is unlawful for any wholesaler to sell or offer for sale in this state cigarettes without first obtaining a license therefor, granted and issued by the department, which license shall be in effect until June 30 following the date of issue, unless sooner revoked. Such licen…
Colo. Rev. Stat. § 39-28-103 Tax levied
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(1) (a) Prior to January 1, 2021, there is levied and shall be collected and paid to the department a tax upon the sale of cigarettes by wholesalers of ten mills on each cigarette. (b) A tax is levied upon the sale of cigarettes by wholesalers, excluding cigarettes that are modif…
Colo. Rev. Stat. § 39-28-103.3 Inventory tax - definition
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(1) As used in this section, Colorado tax stamp means a stamp that is affixed to, or an imprint or impression by a suitable metering machine approved by the department on a package containing cigarettes as evidence of the payment of tax imposed by this article 28, excluding the t…
Colo. Rev. Stat. § 39-28-103.5 Tax levied - state constitution
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Pursuant to section 21 of article X of the state constitution, there is levied, in addition to the tax levied pursuant to section 39-28-103, a tax on the sale of cigarettes by wholesalers, at a rate of three and two-tenths cents per cigarette. The tax shall be paid to and collect…
Colo. Rev. Stat. § 39-28-104 Evidence of payment of tax - credits - redemptions - repeal
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(1) (a) (I) Payment of the taxes imposed by sections 39-28-103 and 39-28-103.5 and section 21 of article X of the state constitution shall be evidenced by the affixing of stamps to, or by an imprint or impression by suitable metering machines approved by the department on, packag…
Colo. Rev. Stat. § 39-28-104.5 Federal requirements - placement of labels - penalty
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(1) No person shall import into this state any package of cigarettes 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…
Colo. Rev. Stat. § 39-28-105 Use of metering machines
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(1) The department, if it determines that it is practicable to stamp by imprint or impression on packages of cigarettes by means of a metering machine, may authorize any licensed wholesaler to use any metering machine approved by the department in lieu of requiring the wholesaler…
Colo. Rev. Stat. § 39-28-106 Nonresident wholesalers
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(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 corporatio…
Colo. Rev. Stat. § 39-28-108 Penalty
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(1) Any person, firm, limited liability company, partnership, or corporation or agent thereof who at retail sells or offers for sale, displays for sale, or possesses with intent to sell any cigarettes, the package of which does not bear the stamp, or an imprint or impression by a…
Colo. Rev. Stat. § 39-28-109 Records - examination - returns
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Each wholesaler shall keep and preserve complete and accurate records of all cigarettes purchased and sold by him in accordance with the provisions of section 39-21-113. Any nonresident wholesaler, authorized pursuant to section 39-28-106, shall make available to the department, …
Colo. Rev. Stat. § 39-28-110 Distribution of tax collected
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(1) (a) All money received and collected in payment of the tax imposed by this article 28, except license fees received under section 39-28-102 and the money collected pursuant to section 39-28-103.5, shall be transmitted to the state treasurer who shall distribute the money as f…
Colo. Rev. Stat. § 39-28-110.5 Revenue and spending limitations
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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 inventory tax imposed under section 39-28-103.3 and the per cigarette tax increase se…
Colo. Rev. Stat. § 39-28-111 Exempt sales
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The sales of cigarettes to the United States government or any of its agencies, sales in interstate commerce, or transactions the taxation of which is prohibited by the constitution of the United States are exempted from the provisions of this article. Such exempt sales shall be …
Colo. Rev. Stat. § 39-28-113 Provisions not applicable. (Repealed)
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Source: L. 64: p. 826, � 14. C.R.S. 1963: � 138-8-14. L. 76: Entire section amended, p. 319, � 78, effective May 20. L. 2004: Entire section amended, p. 1047, � 20, effective July 1. L. 2005: Entire section amended, p. 781, � 73, effective June 1. L. 2013: Entire section repealed…
Colo. Rev. Stat. § 39-28-114 Prohibited acts - penalties
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It is unlawful for any wholesaler to sell and distribute any cigarettes in this state without a license or without first affixing the stamp, imprint, or impression upon each package of cigarettes, as provided for in this article, or to willfully make any false or fraudulent retur…
Colo. Rev. Stat. § 39-28-115 List of licensed wholesalers - published on website
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On or before December 31, 2009, the department shall publish on its website a list of the names and addresses of all licensed wholesalers. The list shall be updated within seven days of any changes to the list. Source: L. 2009: Entire section added, (HB 09-1173), ch. 372, p. 2017…
Colo. Rev. Stat. § 39-28-116 Minimum price for cigarettes
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(1) On and after January 1, 2021, but before July 1, 2024, no person shall sell or offer for sale cigarettes to a consumer for less than seven dollars per package of twenty cigarettes or seventy dollars per carton of two hundred cigarettes, including all applicable taxes. (2) On …
Colo. Rev. Stat. § 39-28-201 Legislative declaration
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(1) The general assembly hereby finds, determines, and declares: (a) That cigarette smoking presents serious public health concerns to the state and to the citizens of the state. The surgeon general has determined that smoking causes lung cancer, heart disease and other serious d…
Colo. Rev. Stat. § 39-28-202 Definitions
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As used in this part 2: (1) Adjusted for inflation means increased in accordance with the formula for inflation adjustment set forth in exhibit C to the master settlement agreement. (2) Affiliate means a person who directly or indirectly owns or controls, is owned or controlled b…
Colo. Rev. Stat. § 39-28-203 Requirements
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Any tobacco product manufacturer selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, after July 1, 1999, shall either: (1) Become a participating manufacturer as that term is defined in …
Colo. Rev. Stat. § 39-28-301 Legislative declaration
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(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 enforceme…
Colo. Rev. Stat. § 39-28-302 Definitions
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As used in this part 3, unless the context otherwise requires: (1) Brand family means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, menthol, lights, kings…
Colo. Rev. Stat. § 39-28-303 Certifications - directory - tax stamps
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(1) Certification. (a) Every tobacco product manufacturer whose cigarettes are sold in this state whether directly or through a distributor, retailer, or similar intermediary or intermediaries shall execute and deliver in the manner prescribed by the department a certification to…
Colo. Rev. Stat. § 39-28-304 Agent for service of process
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(1) A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families listed or retained in the directory, appoint and continually eng…
Colo. Rev. Stat. § 39-28-305 Reporting of information - escrow installments
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(1) Reporting by stamping agents. Not later than twenty days after the end of each month, each stamping agent shall submit to the department such information as the department requires to facilitate compliance with this part 3, including, but not limited to, a list by brand famil…
Colo. Rev. Stat. § 39-28-306 Penalties and other remedies
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(1) License revocation and civil penalty. In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a stamping agent has violated section 39-28-303 (3) or any rule adopted pursuant thereto, the executive director of the department …
Colo. Rev. Stat. § 39-28-307 Miscellaneous provisions
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(1) Notice and review of determination. A determination of the department to not list or to remove from the directory a brand family or tobacco product manufacturer shall be subject to review in the manner prescribed by the State Administrative Procedure Act, article 4 of title 2…
Colo. Rev. Stat. § 39-29-101 Legislative declaration
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(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 …
Colo. Rev. Stat. § 39-29-102 Definitions
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As used in this article 29, unless the context otherwise requires: (1) Coal means coal which has been processed into the form in which it is sold or otherwise used. Such processing includes, but is not limited to, cleaning and washing. (1.5) Commercial production, for a commercia…
Colo. Rev. Stat. § 39-29-103 Tax on severance of metallic minerals
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(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 ever…
Colo. Rev. Stat. § 39-29-104 Tax on severance of molybdenum ore
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(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 e…
Colo. Rev. Stat. § 39-29-105 Tax on severance of oil and gas
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(1) (a) In addition to any other tax, there shall be levied, collected, and paid for each taxable year commencing prior to January 1, 2000, a tax upon the gross income of crude oil, natural gas, carbon dioxide, and oil and gas severed from the earth in this state; except that oil…
Colo. Rev. Stat. § 39-29-106 Tax on the severance of coal
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(1) In addition to any other tax, there shall be levied, collected, and paid for each taxable year a tax upon the severance of all coal in this state. Such tax shall be levied against every person engaged in the severance of coal. Subject to the exemption and credits authorized i…
Colo. Rev. Stat. § 39-29-107 Tax on severance of oil shale - repeal
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(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 perso…
Colo. Rev. Stat. § 39-29-107.8 Refunds
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(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 e…
Colo. Rev. Stat. § 39-29-108 Allocation of severance tax revenues - definitions - repeal
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(1) Except as provided in subsection (3) of this section, the total gross receipts realized from the severance taxes imposed on minerals and mineral fuels under the provisions of this article shall be credited as follows: (a) For oil and gas, one hundred percent to the state gene…
Colo. Rev. Stat. § 39-29-111 Withholding of income from oil and gas interest - definition
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(1) (a) Every producer or purchaser who disburses funds that are owed to any person owning a working interest, a royalty interest, a production payment, or any other interest in any oil or gas produced in Colorado shall, unless such production is exempt under section 39-29-105 (1…
Colo. Rev. Stat. § 39-29-112 Procedures and reports - definitions - repeal
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(1) Except as set forth in subsections (6) and (7) of this section, every person subject to taxation under the provisions of this article shall make an annual return to the department of revenue, separate and apart from other returns required to be made under the provisions of ar…
Colo. Rev. Stat. § 39-29-113 Exemption prohibited - when
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(1) If any person likely to be liable for taxes imposed pursuant to the provisions of this article transfers all or part of his property to another person controlled, directly or indirectly, by the transferor before or after the transfer, the executive director may disallow to th…
Colo. Rev. Stat. § 39-29-115 Penalties and interest
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(1) Any person who fails to file a report or to pay the tax due thereon shall pay a penalty of thirty percent of the tax assessed or thirty dollars, whichever is greater, and the interest due under the provisions of section 39-21-110.5. (1.5) Any person who fails to withhold inco…
Colo. Rev. Stat. § 39-30-101 Short title
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This article shall be known and may be cited as the Urban and Rural Enterprise Zone Act. Source: L. 86: Entire article added, p. 1139, � 1, effective July 1.
Colo. Rev. Stat. § 39-30-102 Legislative declaration
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(1) The general assembly hereby finds and declares: (a) That the health, safety, and welfare of the people of this state are dependent upon the continued encouragement, development, and expansion of opportunities for employment in the private sector in this state; (b) That there …
Colo. Rev. Stat. § 39-30-103.2 Enhanced rural enterprise zones - criteria - termination
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(1) The portion of any county within an enterprise zone designated pursuant to section 39-30-103 shall be designated as an enhanced rural enterprise zone if the county that contains the area to be so designated meets two or more of the following criteria: (a) The county has an un…
Colo. Rev. Stat. § 39-30-105.6 Credit against tax - rehabilitation of vacant buildings
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(1) For income tax years commencing on or after January 1, 1989, any taxpayer who is the owner or tenant of a building which is located in an enterprise zone, which is at least twenty years old, and which has been unoccupied for at least two years and who makes qualified expendit…
Colo. Rev. Stat. § 39-30-106 Sales and use tax - machinery and equipment exempted
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(1) (a) On or after July 1, 1995, purchases of machinery or machine tools, or parts thereof, and materials for the construction or repair of machinery or machine tools, in excess of five hundred dollars to be used solely and exclusively in an enterprise zone in manufacturing tang…
Colo. Rev. Stat. § 39-30-107 Zoning regulations and labor agreements not affected
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Nothing in this article shall affect any zoning measure or labor-management agreement in effect when an enterprise zone is established or adopted or entered into after the establishment. Source: L. 86: Entire article added, p. 1142, � 1, effective July 1. 39-30-107.5. Taxable pro…
Colo. Rev. Stat. § 39-30-107.6 Parallel credits and refunds - insurance premium taxes
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(1) Any taxpayer who is subject to the tax on insurance premiums established by sections 10-3-209, 10-5-111, and 10-6-128, C.R.S., and who is therefore exempt from the payment of income tax and who is otherwise eligible to claim a credit or refund pursuant to this article may cla…
Colo. Rev. Stat. § 39-30-108 Rules and regulations
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(1) In accordance with article 4 of title 24, C.R.S., the executive director of the department of revenue shall promulgate rules and regulations for the implementation of sections 39-30-103.5 to 39-30-107.5. (2) In accordance with article 4 of title 24, C.R.S., the commissioner o…