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Code of Colorado Regulations eDocket
Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number   2013-01325


CCR details

Tracking Number 2013-01325
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-18
CCR Title Retail Marijuana Tax

Proposed rule

Rule
Additional Information
Statutory Authority 39-21-112(1), 39-28.8-101(1) and 39-21-302(1) and section 39-28.8-308, C.R.S.
Purpose/Objective of Rule This rule clarifies the procedures and administration for Retail Marijuana Excise Tax. In addition, the rule defines the parameters for determining the Average Market Rate and on what basis each Average Market Rate shall be applied to particular types of Retail Marijuana (Trim, Bud and Concentrate).
Basis And Purpose BasisAndPurposeAttachment2013-01325.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Contact Name Phil Horwitz
Contact Title Policy Director
Contact Telephone 303-205-8422
Contact email phillip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02013-01325.DOC
Emergency Justification EmergencyJustificationPathAttach2013-01325.DOC
Adopted Date 12/26/2013
Emergency AGO requested date 12/27/2013
Attorney General Opinion 01/14/2014
Effective Date 12/26/2013
Inserted into CCR 01/22/2014
  
  
  
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