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Pursuant to section 21 of article X of the state constitution , there is levied, in addition to the tax levied pursuant to section 39-28-103 , a tax on the sale of cigarettes by wholesalers, at a rate of three and two-tenths cents per cigarette. The tax shall be paid to and collected by the department.
Cite this article: FindLaw.com - Colorado Revised Statutes Title 39. Taxation § 39-28-103.5. Tax levied--state constitution - last updated January 01, 2019 | https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-28-103-5.html
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