{"data":{"id":"us-co/c.r.s.-39-28.8-301","jurisdiction":"us-co","citation":"C.R.S. § 39-28.8-301","heading":"Retail marijuana excise tax - administration - enforcement.","body":"The tax imposed pursuant to this part 3 shall be administered and enforced in accordance with the provisions of article 21 of this title and part 1 of article 26 of this title, including, without limitation, any penalties for failure to make any return or to collect or pay any tax; except that, in the event of a conflict between the provisions of this part 3 and the provisions of article 21 of this title or part 1 of article 26 of this title, the provisions of this part 3 shall control.","path":["Title 39 - Taxation","Article 28.8 - Taxes on Marijuana and Marijuana Products","Part 3 - RETAIL MARIJUANA EXCISE 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":"9ddf2c6d62b5201dda24ac2dfd74333366f066c624a879a98187d0c630234126","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-28.8-205","next":"us-co/c.r.s.-39-28.8-302"},"notice":"GroundRules: Original legal text. Not legal advice."}