§ 39-28-106 — Nonresident wholesalers

Colorado § 39-28-106

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

Text

(1) When the department determines
that the collection of the tax imposed by the provisions of this article and section 21
of article X of the state constitution would be facilitated thereby, it may authorize
any person, firm, limited liability company, partnership, or corporation outside of
this state and engaged in the business of selling and shipping into this state
cigarettes, upon complying with the requirements of this article, to affix or cause to
be affixed the stamps, imprints, or impressions required by this article on behalf of
the wholesalers within this state. The department may sell such stamps and
approve the use of metering machines to such nonresident wholesalers as provided
in this article; except that the nonresident wholesaler shall agree in writing to
submit his or her books, accounts, and records to examination during reasonable
business hours by any duly authorized agent of the department. Each such
nonresident wholesaler shall appoint in writing the secretary of state of the state of
Colorado to be his or her agent in this state for service of process, pursuant to part
7 of article 90 of title 7, C.R.S., with respect to foreign corporations.

(2) Any nonresident wholesaler complying with the requirements and
provisions of this section shall be deemed a licensed wholesaler within the meaning
of this article and shall be subject to all provisions of this article applicable to
wholesalers.

Legislative History

Source: L. 64: p. 823, � 6. C.R.S. 1963: � 138-8-6. L. 90: (1) amended, p. 459, � 45, effective April 18. L. 93: (1) amended, p. 865, � 44, effective July 1, 1994. L. 2003: (1) amended, p. 2356, � 346, effective July 1, 2004. L. 2005: (1) amended, p. 908, � 5, effective June 2; (1) amended, p. 924, � 6, effective June 2.