{"data":{"id":"us-co/c.r.s.-39-28-103.5","jurisdiction":"us-co","citation":"C.R.S. § 39-28-103.5","heading":"Tax levied - state constitution.","body":"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 collected by the department.","path":["Title 39 - Taxation","Article 28 - Cigarette Tax","Part 1 - CIGARETTE TAX"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"b1bbb03a795fc222f57a4c96a0807d2e743775017a8060ca464755edf1e5672b","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-28-103.3","next":"us-co/c.r.s.-39-28-104"},"notice":"GroundRules: Original legal text. Not legal advice."}