Tax on Tobacco Products

C.R.S. tit. 39, art. 28.5
in effect

C.R.S. § 39-28.5-101 Definitions

39-28.5-101. Definitions. As used in this article 28.5, unless the context otherwise requires: (1) "Consumer" means any person who has title to or possession of tobacco products for the person's own use or consumption in this state and not for resale. (2) (a) "Delivery sale" means, except as provided in subsection (2)(b) of this section, the sale of tobacco products to a consumer in this state when: (I) The consumer submits an order for the tobacco products to a delivery seller for sale by means other than an over-the-counter sale on the delivery seller's premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and (II) The tobacco products are delivered when the seller is not in the physical presence of the consumer when the consumer obtains possession of the tobacco products by use of a common carrier, private delivery service, mail, or any other means. (b) "Delivery sale" does not include the sale of cigars or pipe tobacco. (3) "Delivery seller" means a person located outside of this state who makes delivery sales. (4) "Department" means the department of revenue. (5) "Distributing subcontractor" means every person, firm, limited liability company, partnership, or corporation who purchases tobacco products from a distributor for resale to a retailer in this state. (6) "Distributor" means every person who: (a) First receives tobacco products in this state; (b) Sells tobacco products in this state and is primarily liable for the tobacco products tax on such products; (c) First sells or offers for sale in this state tobacco products imported into this state from any other state or country; or (d) Is a delivery seller. (7) (a) "Manufacturer's list price" means, except as provided in subsections (7)(b) and (7)(c) of this section, the invoice price for which a manufacturer or supplier sells a tobacco product to a distributor or remote retail seller exclusive of any discount or other reduction. In the case of cigars and pipe tobacco, "manufacturer's list price" is also known as the acquisition cost and is also exclusive of any discount or other reduction. (b) For a delivery or remote retail seller, if determining the invoice price described in subsection (7)(a) of this section is impracticable, then "manufacturer's list price" means the average of the actual price paid, exclusive of any rebates or discounts applied, for the tobacco product's stock keeping unit during the preceding calendar year. The department may, by written notice to the delivery or remote retail seller, prospectively require a delivery or remote retail seller to calculate the tax on the invoice price if the department finds that the delivery or remote retail seller's use of the average price paid was for the purpose of avoiding tax. plied, for the tobacco product's stock keeping unit during the preceding calendar year. The department may, by written notice to the delivery or remote retail seller, prospectively require a delivery or remote retail seller to calculate the tax on the invoice price if the department finds that the delivery or remote retail seller's use of the average price paid was for the purpose of avoiding tax. (c) For a manufacturer who is also a delivery seller, a remote retail seller, or a retailer, and who sells tobacco products exclusively to consumers and not to suppliers or distributors, "manufacturer's list price" means the manufacturer's cost to manufacture the tobacco product, which includes the manufacturing overhead and the cost of all direct materials and direct labor used. (8) "Modified risk tobacco product" means any tobacco product for which the secretary of the United States department of health and human services has issued an order authorizing the product to be commercially marketed as a modified risk tobacco product in accordance with 21 U.S.C. sec. 387k, or any successor section. (9) "Moist snuff" means any finely cut, ground, or powdered tobacco that is not intended to be smoked but does not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity. (10) (a) "Remote retail sale" means the sale of cigars or pipe tobacco to a consumer in this state when: (I) The consumer submits an order for the cigars or pipe tobacco to a remote retail seller for sale by means other than an over-the-counter sale on the remote retail seller's premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and (II) The cigars or pipe tobacco are delivered to the consumer by use of a common carrier, private delivery service, mail, or any other means of remote delivery, or when the remote retail seller is not in the physical presence of the consumer when the consumer obtains possession of the cigars or pipe tobacco. (b) "Remote retail sale" does not include the sale of tobacco products other than cigars or pipe tobacco. (11) "Remote retail seller" means a person located outside of this state who makes remote retail sales. (12) "Sale" means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, including all sales made by any person. The term includes: (a) A gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the provisions of this article 28.5 or for any other purposes whatsoever; (b) A delivery sale; and (c) A remote retail sale. (13) "Stock keeping unit" means the unique identifier assigned by the distributor or remote retail seller to various items in order to track inventory. (14) "Tobacco products" means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or for smoking in a pipe or otherwise, or both for chewing and smoking, but does not include cigarettes that are taxed separately pursuant to article 28 of this title 39.

C.R.S. § 39-28.5-102 Tax levied

39-28.5-102. Tax levied. (1) Except as set forth in subsection (3) of this section, there is levied a tax upon the sale, use, consumption, handling, or distribution of all tobacco products in this state, excluding modified risk tobacco products, at the rate of: (a) Twenty percent of the manufacturer's list price of the tobacco products for the tax levied prior to January 1, 2021; (b) Thirty percent of the manufacturer's list price of the tobacco products for the tax levied on and after January 1, 2021, but prior to July 1, 2024; (c) Thirty-six percent of the manufacturer's list price of the tobacco products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and (d) Forty-two percent of the manufacturer's list price of the tobacco products for the tax levied on and after July 1, 2027. (2) There is levied a tax upon the sale, use, consumption, handling, or distribution of modified risk tobacco products in this state at the rate of: (a) Fifteen percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after January 1, 2021, but prior to July 1, 2024; (b) Eighteen percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and (c) Twenty-one percent of the manufacturer's list price of the modified risk tobacco products for the tax levied on and after July 1, 2027. (3) (a) If the total of the tax imposed upon the sale, use, consumption, handling, or distribution of moist snuff under subsection (1) of this section and section 39-28.5-102.5 is less than the minimum moist snuff tax specified in subsection (3)(b) of this section, then the tax imposed upon the sale, use, consumption, handling, or distribution of moist snuff under this section is equal to the minimum moist snuff tax minus the tax imposed under section 39-28.5-102.5. (b) (I) The minimum moist snuff tax is equal to: (A) One dollar forty-eight cents for each one and two-tenth ounce container for the tax levied on and after January 1, 2021, but prior to July 1, 2024; (B) One dollar eighty-four cents for each one and two-tenth ounce container for the tax levied on and after July 1, 2024, but prior to July 1, 2027; and (C) Two dollars twenty-six cents for each one and two-tenth ounce container for the tax levied on and after July 1, 2027. (II) The amount specified in subsection (3)(b)(I) of this section is proportionally increased for any container larger than one and two-tenths ounces. (4) (a) The tax set forth in this section is collected by the department. (b) In the case of the distributor, the tax set forth in this section is imposed at the time the distributor: (I) Brings, or causes to be brought, into this state from without the state tobacco products for sale; (II) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; (III) Ships or transports tobacco products to retailers in this state to be sold by those retailers; or (IV) Makes a delivery sale. (c) In the case a remote retail seller, the tax set forth in this section is imposed at the time the remote retail seller makes a remote retail sale. (5) Repealed.

C.R.S. § 39-28.5-102.5 Tax levied - state constitution

39-28.5-102.5. Tax levied - state constitution. Pursuant to section 21 of article X of the state constitution, there is levied, in addition to the tax levied pursuant to section 39-28.5-102, a tax on the sale, use, consumption, handling, or distribution of tobacco products by distributors and remote retail sellers, at a rate of twenty percent of the manufacturer's list price. The tax shall be paid to and collected by the department. The tax shall be imposed in the same manner as the tax described in section 39-28.5-102.

C.R.S. § 39-28.5-103 Exempt sales

39-28.5-103. Exempt sales. The tax imposed by section 39-28.5-102 shall not apply with respect to any tobacco products which, under the constitution and laws of the United States, may not be made the subject of taxation by this state. Such exempt sales shall be reported to the department with such information as the department shall require.

C.R.S. § 39-28.5-104 Licensing required - rules - fines

39-28.5-104. Licensing required - rules - fines. (1) It is unlawful for any person to engage in the business of a distributor of tobacco products at any place of business or to make delivery or remote retail sales without first obtaining a license granted and issued by the department, which license shall be in effect until June 30 following the date of issue, unless sooner revoked. In the case of a distributor located in this state, such license shall be granted only to a person who owns or operates the place from which the person engages in the business of a distributor of tobacco products, and, if such business is operated in two or more separate places in this state by any such person, a separate license for each place of business shall be required. Such license shall be renewed only upon timely application and payment of the required fee prior to expiration. Such licenses may be transferred in the discretion of and pursuant to the rules adopted by the department. The fee for a license shall be ten dollars per year, and such fee shall be credited to the general fund. Such fee shall be reduced at the rate of two dollars and fifty cents for each expired quarter of the license year. The department shall, on reasonable notice and after a hearing, suspend or revoke the license of any person violating any provision of this article 28.5, and no license shall be issued to such person within a period of two years thereafter. The department may share information on the names and addresses of persons who purchased tobacco products for resale with the department of public health and environment and county and district public health agencies. The department shall refuse to issue a new or renewal distributor or remote retail seller license, and shall revoke a distributor's or remote retail seller's license, if the distributor or remote retail seller owes the state any delinquent taxes administered by the department or interest thereon pursuant to this title 39 that have been determined by law to be due and unpaid, unless the distributor or remote retail seller has entered into an agreement approved by the department to pay the amount due. The department shall only issue a new or renewal distributor or remote retail seller license to a distributor or remote retail seller that has a current license issued pursuant to section 39-26-103. (2) (Deleted by amendment, L. 2008, p. 184, § 3, effective August 5, 2008.)

C.R.S. § 39-28.5-104.5 Licensing of distributing subcontractors - rules - fines

39-28.5-104.5. Licensing of distributing subcontractors - rules - fines. (1) It is unlawful for any person to engage in the business of a distributing subcontractor of tobacco products at any place of business without first obtaining a license granted and issued by the department, which license shall be in effect until June 30 following the date of issue, unless sooner revoked. Such license shall be granted only to a person who owns or operates the place from which the person engages in the business of a distributing subcontractor of tobacco products, and, if such business is operated in two or more separate places by any such person, a separate license for each place of business shall be required. Such license shall be renewed only upon timely application and payment of the required fee prior to expiration. Such licenses may be transferred in the discretion of and pursuant to the rules adopted by the department. The fee for a license shall be ten dollars per year, and such fee shall be credited to the wholesale and distributing subcontractor license fund created in section 39-28-102.5. Such fee shall be reduced at the rate of two dollars and fifty cents for each expired quarter of the license year. The department shall, on reasonable notice and after a hearing, suspend or revoke the license of any person violating any provision of this article, and no license shall be issued to such person within a period of two years thereafter. The department may share information on the names and addresses of persons who purchased tobacco products for resale with the department of public health and environment and county and district public health agencies. The department shall refuse to issue a new or renewal distributor license and shall revoke a distributor's license, if the distributor owes the state any delinquent taxes administered by the department or interest thereon pursuant to this title that have been determined by law to be due and unpaid, unless the distributor has entered into an agreement approved by the department to pay the amount due. The department shall only issue a new or renewal distributing subcontractor license to a distributing subcontractor that has a current license issued pursuant to section 39-26-103. (2) (Deleted by amendment, L. 2008, p. 185, § 4, effective August 5, 2008.)

C.R.S. § 39-28.5-105 Books and records to be preserved

39-28.5-105. Books and records to be preserved. (1) Every distributor shall keep at each licensed place of business complete and accurate records for that place of business, including itemized invoices of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made, except sales to the ultimate consumer within the state. (2) These records shall show the names and addresses of purchasers, the inventory of all tobacco products on hand, and other pertinent papers and documents relating to the purchase, sale, or disposition of tobacco products. (3) When a licensed distributor sells tobacco products exclusively to the ultimate consumer within the state at the address given in the license, no invoice of those sales shall be required, but itemized invoices shall be made of all tobacco products transferred to other retail outlets owned or controlled by that licensed distributor. All books, records, and other papers and documents required by this section to be kept shall be preserved for a period of at least three years after the date of the documents, unless the department, in writing, authorizes their destruction or disposal at an earlier date. (4) (a) Every retailer that is not also a licensed distributor shall keep at its place of business complete and accurate records to show that all tobacco products received by the retailer were purchased from a licensed distributor. The retailer shall provide a copy of such records to the department if so requested. The department may establish the acceptable form of such records. (b) Any expenses incurred by the department related to enforcing paragraph (a) of this subsection (4) shall be paid from the tobacco settlement defense account, created in section 24-22-115 (2)(a), C.R.S., for the state fiscal year 2009-10, and from the tobacco tax enforcement cash fund created in section 39-28-107 (1)(b), for each state fiscal year thereafter. (5) Every remote retail seller shall keep complete and accurate records necessary for the determination of the correct tax liability, including itemized invoices to validate the actual costs paid by the remote retail seller for all cigars and pipe tobacco offered in remote retail sales to the consumer within this state.

C.R.S. § 39-28.5-106 Returns and remittance of tax - civil penalty

39-28.5-106. Returns and remittance of tax - civil penalty. (1) Every distributor and remote retail seller shall file a return with the department each quarter. The return, which shall be upon forms prescribed and furnished by the department, shall contain, among other things, the total amount of tobacco products purchased by the distributor or remote retail seller during the preceding quarter and the tax due thereon. (2) Every distributor and remote retail seller shall file a return with the department by the twentieth day of the month following the month reported and shall therewith remit the amount of tax due, less three and one-third percent of any sum so remitted that consists of tax collected after July 1, 2005, but before January 1, 2021, and less one and six-tenths percent of any sum so remitted that consists of tax collected on or after January 1, 2021, to cover the distributor's or remote retail seller's expense in the collection and remittance of said tax; except that no part of the tax imposed pursuant to section 39-28.5-102.5 and section 21 of article X of the state constitution shall be subject to the discount provided for in this subsection (2). If any distributor or remote retail seller is delinquent in remitting said tax, other than in unusual circumstances shown to the satisfaction of the executive director of the department, the distributor or remote retail seller shall not be allowed to retain any amounts to cover his or her expense in collecting and remitting said tax, and in addition the penalty imposed under section 39-28.5-110 (2)(b) shall apply. (3) Repealed. (4) (a) Any person, firm, limited liability company, partnership, or corporation, other than a distributor or remote retail seller, in possession of tobacco products for which taxes have not otherwise been remitted pursuant to this section shall be liable and responsible for the uncollected tax that is levied pursuant to section 39-28.5-102 and section 21 of article X of the state constitution on behalf of the distributor or remote retail seller who failed to pay the tax. The person or entity shall make the payment to the department within thirty days of first taking possession of the tobacco product. The department shall establish a form to be used for remittance of the payment. The department shall remit the proceeds it receives pursuant to this subsection (4)(a) to the state treasurer for distribution as follows: (I) For all moneys received and collected in payment of the tax imposed pursuant to section 39-28.5-102, fifteen percent shall be credited to the tobacco tax enforcement cash fund created in section 39-28-107 (1)(b), and eighty-five percent shall be credited to the old age pension fund; and (II) All moneys received and collected in payment of the tax imposed pursuant to section 39-28.5-102.5 shall be credited to the tobacco tax cash fund created in section 24-22-117, C.R.S. (b) The executive director of the department may impose a civil penalty on any person, firm, limited liability company, partnership, or corporation in possession of tobacco products that fails to make a payment required pursuant to paragraph (a) of this subsection (4) or who is a distributor by virtue of being the first person who receives the tobacco products in the state and who fails to make a payment required pursuant to this section in an amount that does not exceed five hundred percent of such payment. Any moneys received pursuant to this paragraph (b) shall be remitted to the state treasurer for deposit in the tobacco tax enforcement cash fund created in section 39-28-107 (1)(b).

C.R.S. § 39-28.5-107 When credit may be obtained for tax paid - repeal

39-28.5-107. When credit may be obtained for tax paid - repeal. (1) Where tobacco products, upon which the tax imposed by this article 28.5 has been reported and paid, are shipped or transported by the distributor to retailers without the state to be sold by those retailers, are shipped or transported by the distributor to a consumer without the state on or after January 1, 2021, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit of such tax may be made to the distributor in accordance with regulations prescribed by the department. (2) (a) Prior to January 1, 2025, credit shall be given by the department to a distributor or remote retail seller for all taxes levied pursuant to this article 28.5 and section 21 of article X of the state constitution and paid pursuant to the provisions of this article 28.5 that are bad debts. Such credit shall offset taxes levied pursuant to this article 28.5 and section 21 of article X of the state constitution and paid pursuant to the provisions of this article 28.5 only. No credit shall be given unless the bad debt has been charged off as uncollectible on the books of the distributor or remote retail seller. Subsequent to receiving the credit, if the distributor or remote retail seller receives a payment for the bad debt, the distributor or remote retail seller shall be liable to the department for the amount received and shall remit this amount in the next payment to the department under section 39-28.5-106. (b) Any claim for a bad debt credit under this subsection (2) shall be supported by all of the following: (I) A copy of the original invoice issued by the distributor or remote retail seller; (II) Evidence that the tobacco products described in the invoice were delivered to the person who ordered them; and (III) Evidence that the person who ordered and received the tobacco products did not pay the distributor or remote retail seller for them and that the distributor or remote retail seller used reasonable collection practices in attempting to collect the debt. (c) If credit is given to a distributor or remote retail seller for a bad debt, the person who ordered and received the tobacco products but did not pay the distributor or remote retail seller for them shall be liable in an amount equal to the credit for the tax imposed in this article 28.5 on the tobacco products. Subsequent to receiving the credit, if the distributor or remote retail seller receives a payment for the bad debt and the distributor or remote retail seller makes a payment to the department, the amount of taxes owed by such person shall be reduced by the amount paid to the department. (d) As used in this subsection (2), "bad debt" means the taxes attributable to any portion of a debt that is related to a sale of tobacco products subject to tax under this article 28.5, that is not otherwise deductible or excludable, that has become worthless or uncollectible in the time after the tax has been paid pursuant to section 39-28.5-106, and that is eligible to be claimed as a deduction pursuant to section 166 of the federal "Internal Revenue Code of 1986", as amended. A bad debt shall not include any interest on the wholesale price of tobacco products, uncollectible amounts on property that remain in the possession of the distributor or remote retail seller until the full purchase price is paid, expenses incurred in attempting to collect any account receivable or any portion of the debt recovered, an account receivable that has been sold to a third party for collection, or repossessed property. (e) This subsection (2) is repealed, effective December 31, 2028.

C.R.S. § 39-28.5-108 Distribution of tax collected

39-28.5-108. Distribution of tax collected. (1) (a) All money received and collected in payment of the tax imposed by this article 28.5, except license fees received under section 39-28.5-104 and the money collected pursuant to section 39-28.5-102.5, shall be transmitted to the state treasurer, who shall distribute such money as follows: Fifteen percent to the general fund and eighty-five percent to the old age pension fund. (b) The net revenue that is credited to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with subsection (1)(a) of this section and section 2 (a) of article XXIV of the state constitution is transferred to the general fund in accordance with section 7 (c) of article XXIV of the state constitution. Of this money or the fifteen percent that is directly credited to the general fund, the state treasurer shall transfer an amount equal to the total revenue that is attributable to the tax increase set forth in section 39-28.5-102, approved by the voters at the statewide election in November 2020, to the 2020 tax holding fund created in section 24-22-118 (1). (2) All moneys received and collected in payment of the tax imposed pursuant to section 39-28.5-102.5 and section 21 of article X of the state constitution shall be transmitted to the state treasurer for deposit in the tobacco tax cash fund created in section 24-22-117, C.R.S.

C.R.S. § 39-28.5-108.5 Revenue and spending limitations

39-28.5-108.5. Revenue and spending limitations. Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, any revenue generated by the tax increase set forth in section 39-28.5-102, approved by the voters at the statewide election in November 2020, may be collected and spent as a voter-approved revenue change.

C.R.S. § 39-28.5-109 Taxation by cities and towns

39-28.5-109. Taxation by cities and towns. This article 28.5 does not prevent a statutory or home rule municipality, county, or city and county from imposing, levying, and collecting any special sales tax upon sales of cigarettes, tobacco products, or nicotine products, as that term is defined in section 18-13-121 (5), or upon the occupation or privilege of selling cigarettes, tobacco products, or nicotine products. This article 28.5 does not affect any existing authority of local governments to impose a special sales tax on cigarettes, tobacco products, or nicotine products, in accordance with section 39-28-112, to be used for local and governmental purposes.

C.R.S. § 39-28.5-110 Prohibited acts - penalties

39-28.5-110. Prohibited acts - penalties. (1) It is unlawful for any person to sell and distribute any tobacco products in this state without a license as required in section 39-28.5-104, or to willfully make any false or fraudulent return or false statement on any return, or to willfully evade the payment of the tax, or any part thereof, as imposed by this article 28.5. Any distributor, remote retail seller, or agent thereof who willfully violates any provision of this article 28.5 shall be punished as provided by section 39-21-118. (2) (a) If a person neglects or refuses to make a return as required by this article and no amount of tax is due, the executive director of the department shall impose a penalty in the amount of twenty-five dollars. (b) If a person fails to pay the tax in the time allowed in section 39-28.5-106 (2), a penalty equal to ten percent of such tax plus one-half of one percent per month from the date when due, not to exceed eighteen percent in the aggregate, together with interest on such delinquent taxes at the rate computed under section 39-21-110.5, shall apply. (c) In computing and assessing the penalty, penalty interest, and interest pursuant to paragraph (b) of this subsection (2), the executive director of the department may make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent.

C.R.S. § 39-28.5-111 Federal requirements - affixing labels - penalty

39-28.5-111. Federal requirements - affixing labels - penalty. (1) No person shall import into this state any tobacco product that violates any federal requirement for the placement of labels, warnings, or other information, including health hazards, required to be placed on the container or individual package. (2) No person shall sell or offer to sell any tobacco product unless the package or container of the tobacco product complies with all federal tax laws, federal trademark and copyright laws, and federal laws regarding the placement of labels, warnings, or any other information upon a package or container of tobacco products. (3) No person shall sell or offer to sell any tobacco product if the package or container is marked as manufactured for use outside of the United States or if any label or language has been altered from the manufacturer's original packaging and labeling to conceal the fact that the package or container of tobacco products was manufactured for use outside of the United States. (4) (a) No person shall affix a stamp, label, or decal on a package or container of tobacco products to conceal the fact that the package or container of tobacco products was manufactured for use outside of the United States. (b) No person shall sell or offer to sell any tobacco product on which a stamp, label, or decal was affixed to conceal the fact that the package or container of tobacco products was manufactured for use outside of the United States. (5) The violation of any provision of this section is a class 2 misdemeanor. (6) (a) Any package or container of tobacco products found at any place in this state that is marked for use outside of the United States is declared to be contraband goods and may be seized without a warrant by the department, its agents or employees, or by any peace officer in this state when directed or requested by the department to do so. Nothing in this section shall be construed to require the department to confiscate packages or containers of tobacco products that are so marked when it has reason to believe that the owner possesses the tobacco products for personal use and not for resale. (b) Any tobacco products seized by virtue of the provisions of this subsection (6) shall be confiscated, and the department shall destroy such confiscated goods.

C.R.S. § 39-28.5-112 List of licensed distributors and remote retail sellers - published on website

39-28.5-112. List of licensed distributors and remote retail sellers - published on website. The department shall publish on its website a list of the names and addresses of all licensed distributors and remote retail sellers. The list shall be updated within seven days of any changes to the list.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docxFetched: 10/6/2026

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