Colorado § 39-28.6-105 Licensing required - rules - fines

Colorado Statutes

§ 39-28.6-105 — Licensing required - rules - fines

Colorado § 39-28.6-105

Title 39Taxation

Art.Nicotine Products Tax

This text of Colorado § 39-28.6-105 (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. § 39-28.6-105 (2026).

Text

Beginning January 1, 2021, it
is unlawful for any person to engage in the business of a distributor of nicotine
products at any place of business without first obtaining a license granted and
issued by the department, which license is in effect until June 30 following the date
of issue, unless sooner revoked. The department shall grant a license only to a
person who owns or operates the place from which the person engages in the
business of a distributor of nicotine products, and, if the business is operated in two
or more separate places by the person, a separate license for each place of
business is required. A license may be renewed only upon timely application and
payment of the required fee prior to expiration. A license may be transferred in the
discretion of and pursuant t

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Beginning January 1, 2021, it
is unlawful for any person to engage in the business of a distributor of nicotine
products at any place of business without first obtaining a license granted and
issued by the department, which license is in effect until June 30 following the date
of issue, unless sooner revoked. The department shall grant a license only to a
person who owns or operates the place from which the person engages in the
business of a distributor of nicotine products, and, if the business is operated in two
or more separate places by the person, a separate license for each place of
business is required. A license may be renewed only upon timely application and
payment of the required fee prior to expiration. A license may be transferred in the
discretion of and pursuant to the rules adopted by the department. The fee for a
license is ten dollars per year, and the fee is credited to the general fund. The fee is
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
28.6, and the department shall not issue a license to the same person within a
period of two years thereafter. The department may share information on the
names and addresses of persons who purchased nicotine 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 39 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 distributor license to
a distributor that has a current license issued pursuant to section 39-26-103.