The Colorado Department of Revenue (DOR) proposed a rule to clarify monthly reporting, recordkeeping, and compliance obligations for tobacco distributors under the cigarette tax and tobacco escrow laws. The rule formalizes the use of a specific reporting form and expands information-sharing requirements with the Department and Attorney General. [Colo. Dep’t of Revenue, Proposed Reg. Section 39-28.5-305-1, 04/14/26]
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