Colorado § 39-28-302 Definitions

Colorado Statutes

§ 39-28-302 — Definitions

Colorado § 39-28-302

Title 39Taxation

Art.Cigarette Tax

This text of Colorado § 39-28-302 (Definitions) 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. § 39-28-302 (2026).

Text

As used in this part 3, unless the context otherwise requires:

(1)Brand family means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, menthol, lights, kings, and 100s, and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.

(2)Cigarette has the same meaning as set forth in section 39-28-202 (4).

(3)Department means the department of revenue.

(4)Master settlement agreement has the same meaning as set forth in section 39-28-20

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As used in this part 3, unless the context otherwise
requires:

(1) Brand family means all styles of cigarettes sold under the same trade
mark and differentiated from one another by means of additional modifiers or
descriptors, including, but not limited to, menthol, lights, kings, and 100s,
and includes any brand name, alone or in conjunction with any other word,
trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or
any other indicia of product identification identical or similar to, or identifiable with,
a previously known brand of cigarettes.

(2) Cigarette has the same meaning as set forth in section 39-28-202 (4).

(3) Department means the department of revenue.

(4) Master settlement agreement has the same meaning as set forth in
section 39-28-202 (5).

(5) Nonparticipating manufacturer means any tobacco product
manufacturer that is not a participating manufacturer.

(6) Participating manufacturer has the same meaning as set forth in
section II (jj) of the master settlement agreement and all amendments thereto.

(7) Qualified escrow fund has the same meaning as set forth in section 39-28-202 (6).

(8) Stamping agent means a person that is authorized to affix tax stamps
to packages or other containers of cigarettes or tobacco products under section
39-28-104 or a person that is required to pay the tobacco products tax imposed
pursuant to section 39-28.5-102 on roll-your-own tobacco for cigarettes.

(9) Tobacco control special fund means a separate fund created by this
part 3, the revenues of which do not pass through the general fund, and that will by
used by the department for the enforcement of this part 3 and the tobacco escrow
funds act.

(10) Tobacco escrow funds act or act means those provisions that are
referred to as the model act in the master settlement agreement and that are
codified as part 2 of this article.

(11) Tobacco product manufacturer has the same meaning as set forth in
section 39-28-202 (9).

(12) Units sold has the same meaning as set forth in section 39-28-202 (10).