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0 chapters · 985 sections in this title.
Colo. Rev. Stat. § 39-28.6-105 Licensing required - rules - fines
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Beginning January 1, 2021, it is unlawful for any person to engage in the business of a distributor of nicotine products at any place of business without first obtaining a license granted and issued by the department, which license is in effect until June 30 following the date of…
Colo. Rev. Stat. § 39-28.6-106 Books and records to be preserved
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(1) Every distributor shall keep at each licensed place of business complete and accurate records for that place of business, including itemized invoices of nicotine products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped o…
Colo. Rev. Stat. § 39-28.6-107 Returns and remittance of tax - civil penalty - rules
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(1) Every distributor shall file a return with the department each quarter. The return, which must be upon forms prescribed and furnished by the department, must contain, among other things, the total amount of nicotine products purchased by the distributor during the preceding q…
Colo. Rev. Stat. § 39-28.6-108 When credit may be obtained for tax paid
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Where nicotine products, upon which the tax imposed by this article 28.6 has been reported and paid, are shipped or transported by the distributor to retailers without the state to be sold by those retailers, are shipped or transported by the distributor to a consumer without the…