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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  2016-00162


CCR details

Tracking Number 2016-00162
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-18
CCR Title RETAIL MARIJUANA TAX

Proposed rule

Notice Filed with SOS 03/31/2016
Rule ProposedRuleAttach2016-00162.doc
Additional Information AddInfoAttach2016-00162.doc
Statutory Authority 39-21-112(1), 39-28.8-101, 39-28.8-302, and 39-28.8-308, C.R.S.
Description of Subjects/Issues The purpose of the amendments to this rule is to create new categories upon which the Department will calculate an average market rate for the sale or transfer of retail marijuana wet whole plants and seeds. With the addition of a wet whole plant category, the rule makes clear that the excise tax is based on the condition of the retail marijuana when sold or transferred. For example, when using the wet whole plant category, the retail marijuana cultivation facility may not subsequently dry and sell separately the bud and trim. The plant must be in a wet whole plant form when selling or transferring in order to pay excise tax at that rate.
Purpose/Objective of Rule The purpose of the amendments to this rule is to create new categories upon which the Department will calculate an average market rate for the sale or transfer of retail marijuana wet whole plants and seeds.
Basis And Purpose BasisAndPurposeAttachment2016-00162.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 05/02/2016
Hearing Time 09:00 AM
Hearing Location 1375 Sherman St., Room 127, Denver, CO 80261
Contact Name Rick Miller
Contact Title Admin III
Contact Telephone 303-205-8211 x6880
Contact email rick.miller@state.co.us

Adopted rule

Adopted Rules AdoptedRules02016-00162.doc
Redline Redline2016-00162.doc
Adopted Date 05/18/2016
AGO requested date 05/20/2016
Attorney General Opinion 05/31/2016
Colorado Register publication date 06/10/2016
Effective Date 06/30/2016
Inserted into CCR 06/27/2016