§ 39-28-104.5 — Federal requirements - placement of labels - penalty

Colorado § 39-28-104.5

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Cigarette Tax

Text

(1) No
person shall import into this state any package of cigarettes that violates any
federal requirement for the placement of labels, warnings, or other information,
including health hazards, required to be placed on the container or individual
package.

(2) No person shall sell or offer to sell a package of cigarettes or affix the
stamp or imprint required by section 39-28-104 on a package of cigarettes unless
that package of cigarettes complies with all federal tax laws, federal trademark
and copyright laws, and federal laws regarding the placement of labels, warnings,
or any other information upon a package of cigarettes.

(3) No person shall sell or offer to sell a package of cigarettes or affix the
stamp or imprint required by section 39-28-104 on a package of cigarettes if the
package is marked as manufactured for use outside of the United States or if any
label or language has been altered from the manufacturer's original packaging and
labeling to conceal the fact that the package was manufactured for use outside of
the United States.

(4) (a) No person shall affix a stamp, label, or decal on a package of
cigarettes to conceal the fact that the package was manufactured for use outside
of the United States.

(b) No person shall sell or offer to sell a package of cigarettes on which a
stamp, label, or decal was affixed to conceal the fact that the package was
manufactured for use outside of the United States.

(5) The violation of any provision of this section is a class 2 misdemeanor.

(6) (a) Any package of cigarettes found for sale at retail or wholesale at any
place in this state that is marked for use outside of the United States is declared to
be contraband goods and may be seized without a warrant by the department, by its
agents or employees, or by any peace officer in this state when directed or
requested by the department to do so. Nothing in this section shall be construed to
require the department to confiscate packages of cigarettes that are so marked in
quantities less than ten cartons when the packages are held for personal
consumption and not for resale.

(b) Any cigarettes seized by virtue of the provisions of this subsection (6)
shall be confiscated, and the department shall destroy such confiscated goods.

Legislative History

Source: L. 99: Entire section added, p. 92, � 1, effective March 24. L. 2021: (5) amended, (SB 21-271), ch. 462, p. 3297, � 698, effective March 1, 2022.