Colorado Statutes

§ 44-3-106 — Exemptions

Colorado § 44-3-106
JurisdictionColorado
Title 44Revenue -
Art.Alcohol Beverages

This text of Colorado § 44-3-106 (Exemptions) 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. § 44-3-106 (2026).

Text

(1)The provisions of this article 3 shall not apply to the sale or distribution of sacramental wines sold and used for religious purposes.
(2)(a) Notwithstanding any provision of this article 3 to the contrary, when permitted by federal law and rules and regulations promulgated pursuant thereto, an adult may produce, for personal use and not for sale, an amount of malt or vinous liquor equal to the amount that is exempt from the federal excise tax on the alcohol beverage when produced by an adult for personal use and not for sale.
(b)The production of malt or vinous liquors under the circumstances set forth in this subsection (2) shall be in strict conformity with federal law and rules and regulations issued pursuant thereto.
(c)Malt or vinous liquors produced pursuant to thi

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Legislative History

Source: L. 2018: Entire article added with relocations, (HB 18-1025), ch. 152, p. 960, � 2, effective October 1. L. 2019: (2)(a), (2)(b), and (2)(c) amended, (SB 19-011), ch. 1, p. 6, � 5, effective January 31. L. 2022: (4) amended, (HB 22-1017), ch. 47, p. 227, � 1, effective August 10.

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Bluebook (online)
Colorado § 44-3-106, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/44/44-3-106.