Colorado Statutes
§ 39-28-103.5 — Tax levied - state constitution
Colorado § 39-28-103.5
This text of Colorado § 39-28-103.5 (Tax levied - state constitution) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Colo. Rev. Stat. § 39-28-103.5 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Source: L. 2005: Entire section added, p. 907, � 2, effective June 2; entire
section added, p. 922, � 3, effective June 2.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-28-103.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-28-103.5.