Colorado Statutes
§ 39-28.8-201 — Retail marijuana sales tax - administration - enforcement
Colorado § 39-28.8-201
This text of Colorado § 39-28.8-201 (Retail marijuana sales tax - administration - enforcement) 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. § 39-28.8-201 (2026).
Text
The tax imposed pursuant to this part 2 shall be administered and enforced in
accordance with the provisions of article 21 of this title and part 1 of article 26 of
this title, including, without limitation, any penalties for failure to make any return
or to collect or pay any tax; except that, in the event of a conflict between the
provisions of this part 2 and the provisions of article 21 of this title or part 1 of
article 26 of this title, the provisions of this part 2 shall control.
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Legislative History
Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1868, � 1,
effective May 28.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-28.8-201, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-28.8-201.