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§ 39-28-8-304 — Colorado Law | CourtGPT
  1. Home/
  2. Laws/
  3. Colorado/
  4. Title 39 - Taxation (§§ 39-1-101 — 39-37-301)/
  5. Specific Taxes - General and Administrative (§§ 39-20-101 — 39-21-405)/
  6. Controlled Substances Tax/
  7. Article 28.8 - Taxes on Marijuana and Marijuana Products/
  8. Part 3 - Retail Marijuana Excise Tax/
  9. § 39-28-8-304
Colorado Legal Code
(1) Every retail marijuana cultivation facility shall file a return with the department each month. The return, which shall be upon forms prescribed and furnished by the department, shall contain, among other things, the total amount of unprocessed retail marijuana sold or transferred during the preceding month and the tax due thereon.(2) Every retail marijuana cultivation facility shall file a return with the department by the twentieth day of the month following the month reported and with the report shall remit the amount of tax due.(3) and (4) Repealed.Amended by 2019 Ch. 395,§ 9, eff. 8/2/2019.L. 2013: Entire article added, (HB 13-1318), ch. 1872, p. 1872, § 1, effective May 28. L. 2016: (4) repealed, (HB 16-1041), ch. 33, p. 33, § 6, effective March 11. L. 2017: (3) amended, (HB 17-1136), ch. 239, p. 239, § 7, effective March 23. L. 2019: (3) repealed, (HB 19-1256), ch. 3516, p. 3516, § 9, effective August 2. For the legislative declaration in HB 16-1041, see section 1 of chapter 14, Session Laws of Colorado 2016.

§ 39-28-8-304

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