Colorado § 39-28.5-104.5 Licensing of distributing subcontractors - rules - fines

Colorado Statutes

§ 39-28.5-104.5 — Licensing of distributing subcontractors - rules - fines

Colorado § 39-28.5-104.5

Title 39Taxation

Art.Tax on Tobacco Products

This text of Colorado § 39-28.5-104.5 (Licensing of distributing subcontractors - 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. § 39-28.5-104.5 (2026).

Text

(1)It is unlawful for any person to engage in the business of a distributing subcontractor of tobacco products at any place of business 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. 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 distributing subcontractor of tobacco products, and, if such business is operated in two or more separate places 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 di

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(1)
It is unlawful for any person to engage in the business of a distributing
subcontractor of tobacco products at any place of business 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. 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 distributing subcontractor of tobacco products, and, if
such business is operated in two or more separate places 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 wholesale and distributing subcontractor
license fund created in section 39-28-102.5. 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, 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 license and shall revoke a distributor's license, if the
distributor owes the state any delinquent taxes administered by the department or
interest thereon pursuant to this title that have been determined by law to be due
and unpaid, unless the distributor has entered into an agreement approved by the
department to pay the amount due. The department shall only issue a new or
renewal distributing subcontractor license to a distributing subcontractor that has
a current license issued pursuant to section 39-26-103.

(2) (Deleted by amendment, L. 2008, p. 185, � 4, effective August 5, 2008.)

Legislative History

Source: L. 2005: Entire section added, p. 721, � 7, effective June 1. L. 2008: Entire section amended, p. 185, � 4, effective August 5. L. 2010: (1) amended, (HB 10-1422), ch. 419, p. 2123, � 180, effective August 11.