Colorado § 39-28.8-303 Books and records to be preserved

Colorado Statutes

§ 39-28.8-303 — Books and records to be preserved

Colorado § 39-28.8-303

Title 39Taxation

Art.Taxes on Marijuana and

This text of Colorado § 39-28.8-303 (Books and records to be preserved) 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. § 39-28.8-303 (2026).

Text

(1)Every retail marijuana cultivation facility shall keep at each licensed place of business complete and accurate electronic records for that place of business, including itemized invoices of all retail marijuana grown, held, shipped, or otherwise transported or sold to retail marijuana product manufacturing facilities, retail marijuana stores, or other retail marijuana cultivation facilities in this state.

(2)The records required by subsection (1) of this section shall include the names and addresses of retail marijuana product manufacturing facilities, retail marijuana stores, or other retail marijuana cultivation facilities to which unprocessed retail marijuana is sold or transferred, the inventory of all unprocessed retail marijuana on hand, and other pertinent papers and

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(1) Every retail marijuana
cultivation facility shall keep at each licensed place of business complete and
accurate electronic records for that place of business, including itemized invoices
of all retail marijuana grown, held, shipped, or otherwise transported or sold to
retail marijuana product manufacturing facilities, retail marijuana stores, or other
retail marijuana cultivation facilities in this state.

(2) The records required by subsection (1) of this section shall include the
names and addresses of retail marijuana product manufacturing facilities, retail
marijuana stores, or other retail marijuana cultivation facilities to which
unprocessed retail marijuana is sold or transferred, the inventory of all unprocessed
retail marijuana on hand, and other pertinent papers and documents relating to the
sale or transfer of unprocessed retail marijuana.

(3) A retail marijuana cultivation facility shall keep itemized invoices of all
unprocessed marijuana transferred to retail marijuana stores owned or controlled
by the owners of the retail marijuana cultivation facility.

(4) Every retail marijuana store shall keep at its place of business complete
and accurate records to show that all retail marijuana received by the retail
marijuana store was purchased from a retail marijuana cultivation facility. The retail
marijuana store shall provide a copy of such records to the department if so
requested. The department may establish the acceptable form of such records.