Colorado Statutes

§ 39-28-303 — Certifications - directory - tax stamps

Colorado § 39-28-303
JurisdictionColorado
Title 39Taxation
Art.Cigarette Tax

This text of Colorado § 39-28-303 (Certifications - directory - tax stamps) 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. § 39-28-303 (2026).

Text

(1)Certification.
(a)Every tobacco product manufacturer whose cigarettes are sold in this state whether directly or through a distributor, retailer, or similar intermediary or intermediaries shall execute and deliver in the manner prescribed by the department a certification to the executive director of the department no later than the thirtieth day of April each year certifying under penalty of perjury that, as of the date of such certification, the tobacco product manufacturer either is a participating manufacturer or is in full compliance with the tobacco escrow funds act and all implementing regulations.
(b)A participating manufacturer shall include in its certification a list of its brand families. The participating manufacturer shall update the list thirty days prior t

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Legislative History

Source: L. 2003: Entire part added, p. 1753, � 1, effective May 14. L. 2011: (1)(a) and IP(2)(a) amended, (HB 11-1303), ch. 264, p. 1176, � 94, effective August 10.

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Bluebook (online)
Colorado § 39-28-303, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-28-303.