Colorado § 39-28.8-304 Returns and remittance of tax - civil penalty

Colorado Statutes

§ 39-28.8-304 — Returns and remittance of tax - civil penalty

Colorado § 39-28.8-304

Title 39Taxation

Art.Taxes on Marijuana and

This text of Colorado § 39-28.8-304 (Returns and remittance of tax - civil penalty) 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. § 39-28.8-304 (2026).

Text

(1)Every retail marijuana cultivation facility shall file a return with the department each month. The return, which shall be upon forms prescribed and furnished by the department, shall contain, among other things, the total amount of unprocessed retail marijuana sold or transferred during the preceding month and the tax due thereon.

(2)Every retail marijuana cultivation facility shall file a return with the department by the twentieth day of the month following the month reported and with the report shall remit the amount of tax due.

(3)and (4) Repealed.

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(1) Every retail
marijuana cultivation facility shall file a return with the department each month.
The return, which shall be upon forms prescribed and furnished by the department,
shall contain, among other things, the total amount of unprocessed retail marijuana
sold or transferred during the preceding month and the tax due thereon.

(2) Every retail marijuana cultivation facility shall file a return with the
department by the twentieth day of the month following the month reported and
with the report shall remit the amount of tax due.

(3) and (4) Repealed.

Legislative History

Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1872, � 1, effective May 28. L. 2016: (4) repealed, (HB 16-1041), ch. 14, p. 33, � 6, effective March 11. L. 2017: (3) amended, (HB 17-1136), ch. 76, p. 239, � 7, effective March 23. L. 2019: (3) repealed, (HB 19-1256), ch. 395, p. 3516, � 9, effective August 2.