Colorado § 39-28.5-104 Licensing required - rules - fines

Colorado Statutes

§ 39-28.5-104 — Licensing required - rules - fines

Colorado § 39-28.5-104

Title 39Taxation

Art.Tax on Tobacco Products

This text of Colorado § 39-28.5-104 (Licensing required - rules - fines) 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. § 39-28.5-104 (2026).

Text

(1)It is unlawful for any person to engage in the business of a distributor of tobacco products at any place of business or to make delivery or remote retail sales without first obtaining a license granted and issued by the department, which license shall be in effect until June 30 following the date of issue, unless sooner revoked. In the case of a distributor located in this state, such license shall be granted only to a person who owns or operates the place from which the person engages in the business of a distributor of tobacco products, and, if such business is operated in two or more separate places in this state by any such person, a separate license for each place of business shall be required. Such license shall be renewed only upon timely application and payment of th

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(1) It is unlawful for any
person to engage in the business of a distributor of tobacco products at any place
of business or to make delivery or remote retail sales without first obtaining a
license granted and issued by the department, which license shall be in effect until
June 30 following the date of issue, unless sooner revoked. In the case of a
distributor located in this state, such license shall be granted only to a person who
owns or operates the place from which the person engages in the business of a
distributor of tobacco products, and, if such business is operated in two or more
separate places in this state by any such person, a separate license for each place
of business shall be required. Such license shall be renewed only upon timely
application and payment of the required fee prior to expiration. Such licenses may
be transferred in the discretion of and pursuant to the rules adopted by the
department. The fee for a license shall be ten dollars per year, and such fee shall be
credited to the general fund. Such fee shall be reduced at the rate of two dollars
and fifty cents for each expired quarter of the license year. The department shall,
on reasonable notice and after a hearing, suspend or revoke the license of any
person violating any provision of this article 28.5, and no license shall be issued to
such person within a period of two years thereafter. The department may share
information on the names and addresses of persons who purchased tobacco
products for resale with the department of public health and environment and
county and district public health agencies. The department shall refuse to issue a
new or renewal distributor or remote retail seller license, and shall revoke a
distributor's or remote retail seller's license, if the distributor or remote retail seller
owes the state any delinquent taxes administered by the department or interest
thereon pursuant to this title 39 that have been determined by law to be due and
unpaid, unless the distributor or remote retail seller has entered into an agreement
approved by the department to pay the amount due. The department shall only
issue a new or renewal distributor or remote retail seller license to a distributor or
remote retail seller that has a current license issued pursuant to section 39-26-103.

(2) (Deleted by amendment, L. 2008, p. 184, � 3, effective August 5, 2008.)

Legislative History

Source: L. 86: Entire article added, p. 1114, � 13, effective July 1. L. 2001: Entire section amended, p. 580, � 5, effective May 30. L. 2004: Entire section amended, p. 247, � 2, effective August 4. L. 2005: (1) amended, p. 721, � 6, effective June 1. L. 2008: Entire section amended, p. 184, � 3, effective August 5. L. 2010: (1) amended, (HB 10-1422), ch. 419, p. 2123, � 179, effective August 11. L. 2023: (1) amended, (HB 23-1015), ch. 142, p. 608, � 4, effective January 1, 2024.