Colorado Revised Statutes Title 44. Activities Regulated by the Department of Revenue § 44-7-102. Definitions

(1) “Cigarette, tobacco product, or nicotine product” has the same meaning as provided in section 18-13-121(5).

(3) “Division” means the division of liquor enforcement within the department.

(4) “Electronic smoking device” has the meaning set forth in section 25-14-203(4.5).

(5) “Hearing officer” means a person designated by the executive director to conduct hearings held pursuant to section 44-7-105.

(6) “Local authority” means the governing body of a local government or any authority designated by a municipal or county charter, municipal ordinance, or county resolution to regulate retailers.

(7) “Local government” means a statutory or home rule municipality, county, or city and county.

(8) “Minor” means a person under twenty-one years of age.

(9) “New retail location” means a retail location in the state at which cigarettes, tobacco products, or nicotine products were not sold before July 14, 2020.

(10) “Retailer” means the owner or operator of a business of any kind at a specific location that sells cigarettes, tobacco products, or nicotine products to a user or consumer.

(11) “School” has the meaning set forth in section 44-3-103(50).

(12) “State license” means a license issued by the division in accordance with section 44-7-104.5.