CDOR Adoption of Emergency and Permanent Marijuana Tax Rules

On November 9, 2017, the Colorado Department of Revenue Division of Taxation adopted temporary emergency rules and superseding permanent rules with respect to the following marijuana tax rules:

Rule 39-28.8-101 - Definitions

Rule 39-28.8-302 - Retail Marijuana Excise Tax

The emergency rules continues the previous adopted emergency rules, without amendment, and will be replaced by the permanent rules, which the Department expects to take effect on January 1, 2018. The emergency rules and the permanent rules and additional information related thereto can be accessed online through the Secretary of State’s eDocket system using the following hyperlinks and tracking numbers:

Emergency Rule 39-28.8-101: 2017-00543

Permanent Rule 39-28.8-101: 2017-00437

Emergency Rule 39-28.8-302: 2017-00545

Permanent Rule 39-28.8-302: 2017-00438

The emergency rules can also be accessed online through the Department’s website under the the heading “Emergency Tax Rules”.