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- C.R.S. § 39-28-110 · Distribution of tax collected.
- C.R.S. § 39-28-110.5 · Revenue and spending limitations.
- C.R.S. § 39-28-111 · Exempt sales.
- C.R.S. § 39-28-112 · Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and cities and counties - definitions.
- C.R.S. § 39-28-113 · Provisions not applicable. (Repealed)
- C.R.S. § 39-28-114 · Prohibited acts - penalties.
- C.R.S. § 39-28-115 · List of licensed wholesalers - published on website.
- C.R.S. § 39-28-116 · Minimum price for cigarettes.
- C.R.S. § 39-28-201 · Legislative declaration.
- C.R.S. § 39-28-202 · Definitions.
- C.R.S. § 39-28-203 · Requirements.
- C.R.S. § 39-28-301 · Legislative declaration.
- C.R.S. § 39-28-302 · Definitions.
- C.R.S. § 39-28-303 · Certifications - directory - tax stamps.
- C.R.S. § 39-28-304 · Agent for service of process.
- C.R.S. § 39-28-305 · Reporting of information - escrow installments.
- C.R.S. § 39-28-306 · Penalties and other remedies.
- C.R.S. § 39-28-307 · Miscellaneous provisions.
- C.R.S. § 39-28-401 · Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition.
- C.R.S. §§ 39-28-501 to 39-28-506 · (Repealed)
- C.R.S. § 39-28.5-101 · Definitions.
- C.R.S. § 39-28.5-102 · Tax levied.
- C.R.S. § 39-28.5-102.5 · Tax levied - state constitution.
- C.R.S. § 39-28.5-103 · Exempt sales.
- C.R.S. § 39-28.5-104 · Licensing required - rules - fines.
- C.R.S. § 39-28.5-104.5 · Licensing of distributing subcontractors - rules - fines.
- C.R.S. § 39-28.5-105 · Books and records to be preserved.
- C.R.S. § 39-28.5-106 · Returns and remittance of tax - civil penalty.
- C.R.S. § 39-28.5-107 · When credit may be obtained for tax paid - repeal.
- C.R.S. § 39-28.5-108 · Distribution of tax collected.
- C.R.S. § 39-28.5-108.5 · Revenue and spending limitations.
- C.R.S. § 39-28.5-109 · Taxation by cities and towns.
- C.R.S. § 39-28.5-110 · Prohibited acts - penalties.
- C.R.S. § 39-28.5-111 · Federal requirements - affixing labels - penalty.
- C.R.S. § 39-28.5-112 · List of licensed distributors and remote retail sellers - published on website.
- C.R.S. § 39-28.6-101 · Legislative declaration.
- C.R.S. § 39-28.6-102 · Definitions.
- C.R.S. § 39-28.6-103 · Tax levied.
- C.R.S. § 39-28.6-104 · Exempt sales.
- C.R.S. § 39-28.6-105 · Licensing required - rules - fines.
- C.R.S. § 39-28.6-106 · Books and records to be preserved.
- C.R.S. § 39-28.6-107 · Returns and remittance of tax - civil penalty - rules.
- C.R.S. § 39-28.6-108 · When credit may be obtained for tax paid.
- C.R.S. § 39-28.6-109 · Distribution of tax collected.
- C.R.S. § 39-28.6-110 · Taxation by cities and towns.
- C.R.S. § 39-28.6-111 · Prohibited acts - penalties.
- C.R.S. § 39-28.6-112 · Revenue and spending limitations.
- C.R.S. §§ 39-28.7-101 to 39-28.7-109 · (Repealed)
- C.R.S. § 39-28.8-101 · Definitions.
- C.R.S. § 39-28.8-201 · Retail marijuana sales tax - administration - enforcement.
- C.R.S. § 39-28.8-201.5 · Average market rate - unprocessed retail marijuana - description.
- C.R.S. § 39-28.8-202 · Retail marijuana sales tax.
- C.R.S. § 39-28.8-203 · Disposition of collections - definitions.
- C.R.S. § 39-28.8-204 · Revenue and spending limitations.
- C.R.S. § 39-28.8-205 · Rules.
- C.R.S. § 39-28.8-301 · Retail marijuana excise tax - administration - enforcement.
- C.R.S. § 39-28.8-302 · Retail marijuana - excise tax levied at first transfer from retail marijuana cultivation facility - tax rate.
- C.R.S. § 39-28.8-303 · Books and records to be preserved.
- C.R.S. § 39-28.8-304 · Returns and remittance of tax - civil penalty.
- C.R.S. § 39-28.8-305 · Distribution of tax collected.
- C.R.S. § 39-28.8-306 · Prohibited acts - penalties.
- C.R.S. § 39-28.8-307 · Revenue and spending limitations.
- C.R.S. § 39-28.8-308 · Rules.
- C.R.S. § 39-28.8-401 · Submission of ballot questions regarding imposition of retail marijuana sales and excise tax.
- C.R.S. § 39-28.8-402 · Repeal of article. (Repealed)
- C.R.S. § 39-28.8-500.3 · Definitions.
- C.R.S. § 39-28.8-501 · Marijuana tax cash fund - creation - distribution - legislative declaration - repeal.
- C.R.S. § 39-28.8-502 · Marijuana tax cash fund - budget requests.
- C.R.S. §§ 39-28.8-601 to 39-28.8-607 · (Repealed)
- C.R.S. § 39-29-101 · Legislative declaration.
- C.R.S. § 39-29-102 · Definitions.
- C.R.S. § 39-29-103 · Tax on severance of metallic minerals.
- C.R.S. § 39-29-104 · Tax on severance of molybdenum ore.
- C.R.S. § 39-29-105 · Tax on severance of oil and gas.
- C.R.S. § 39-29-106 · Tax on the severance of coal.
- C.R.S. § 39-29-107 · Tax on severance of oil shale - repeal.
- C.R.S. § 39-29-107.5 · Credit allowed for prior payment of impact assistance. (Repealed)
- C.R.S. § 39-29-107.8 · Refunds.
- C.R.S. § 39-29-108 · Allocation of severance tax revenues - definitions - repeal.
- C.R.S. § 39-29-108.5 · Credit of state share to capital construction fund - repayment. (Repealed)
- C.R.S. § 39-29-109 · Severance tax trust fund - created - administration - distribution of money - legislative declaration.
- C.R.S. § 39-29-109.3 · Severance tax operational fund - core reserve - grant program reserve - definitions - repeal.
- C.R.S. § 39-29-109.5 · Interest differential - public school energy efficiency fund - creation - uses - definitions - repeal. (Repealed)
- C.R.S. § 39-29-110 · Local government severance tax fund - creation - administration - definitions - repeal.
- C.R.S. § 39-29-111 · Withholding of income from oil and gas interest - definition.
- C.R.S. § 39-29-112 · Procedures and reports - definitions.
- C.R.S. § 39-29-113 · Exemption prohibited - when.
- C.R.S. § 39-29-114 · Component members of a controlled group treated as one taxpayer.
- C.R.S. § 39-29-115 · Penalties and interest.
- C.R.S. § 39-29-116 · Uranium mill tailings remedial action program fund - creation - oversight committee - repeal.
- C.R.S. § 39-30-101 · Short title.
- C.R.S. § 39-30-102 · Legislative declaration.
- C.R.S. § 39-30-103 · Zones established - annual documentation - review - termination - annual report - definitions.
- C.R.S. § 39-30-103.2 · Enhanced rural enterprise zones - criteria - termination.
- C.R.S. § 39-30-103.5 · Credit against tax - contributions to enterprise zone administrators to implement economic development plans - repeal.
- C.R.S. § 39-30-104 · Credit against tax - investment in certain property - tax preference performance statement - legislative declaration - definitions - repeal.
- C.R.S. § 39-30-105 · Credit for new business facility employees - definitions - repeal. (Repealed)
- C.R.S. § 39-30-105.1 · Credit for new enterprise zone business employees - definitions.
- C.R.S. § 39-30-105.5 · Credit against Colorado income taxes based on expenditures for research and experimental activities - repeal.
- C.R.S. § 39-30-105.6 · Credit against tax - rehabilitation of vacant buildings - repeal.