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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-28-301: Legislative declaration.

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Where this section sits in the code
  1. Title 39 - Taxation
  2. Article 28 - Cigarette Tax
  3. Part 3 - ADDITIONAL REQUIREMENTS FOR TOBACCO PRODUCT MANUFACTURERS AND STAMPING AGENTS

(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 enforcement of the tobacco escrow funds act and thereby safeguard the master settlement agreement, the fiscal soundness of the state, and the public health.

(c) The provisions of this part 3 are not intended to and shall not be interpreted to amend the tobacco escrow funds act.

Collected 2026-09-14T18:37:45Z. Source file · JSON

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