Retail marijuana excise tax - administration - enforcement

C.R.S. § 39-28.8-301
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
39-28.8-301. Retail marijuana excise tax - administration - enforcement. The tax imposed pursuant to this part 3 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 3 and the provisions of article 21 of this title or part 1 of article 26 of this title, the provisions of this part 3 shall control.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-28.8-301Fetched: 10/6/2026
C.R.S. § 39-28.8-301 — Retail marijuana excise tax - administration - enforcement | Colorado Revised Statutes (2024 edition) | Corpus