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us-co/statute/39/39-28-106 — Nonresident wholesalers · Axiom

Nonresident wholesalers

2 rules

(1) When the department determines that the collection of the tax imposed by the provisions of this article and section 21 of article X of the state constitution would be facilitated thereby, it may authorize any person, firm, limited liability company, partnership, or corporation outside of this state and engaged in the business of selling and shipping into this state cigarettes, upon complying with the requirements of this article, to affix or cause to be affixed the stamps, imprints, or impressions required by this article on behalf of the wholesalers within this state. The department may sell such stamps and approve the use of metering machines to such nonresident wholesalers as provided in this article; except that the nonresident wholesaler shall agree in writing to submit his or her books, accounts, and records to examination during reasonable business hours by any duly authorized agent of the department. Each such nonresident wholesaler shall appoint in writing the secretary of state of the state of Colorado to be his or her agent in this state for service of process, pursuant to part 7 of article 90 of title 7, C.R.S., with respect to foreign corporations.

(2) Any nonresident wholesaler complying with the requirements and provisions of this section shall be deemed a licensed wholesaler within the meaning of this article and shall be subject to all provisions of this article applicable to wholesalers.

in view

Whole section

Encodings · 2

treated_as_licensed_wholesalerCO 39 § 39-28-106 · derived

Colo. Rev. Stat. § 39-28-106(2)

name: treated_as_licensed_wholesaler
kind: derived
entity: CigaretteWholesaler
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-28-106(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-28-106
          excerpt: >-
            Any nonresident wholesaler complying with the requirements and
            provisions of this section shall be deemed a licensed wholesaler
versions:
  - effective_from: '0001-01-01'
    formula: |-
      is_nonresident_wholesaler
      and complies_with_requirements_and_provisions_of_this_section

wholesaler_provisions_applyCO 39 § 39-28-106 · derived

Colo. Rev. Stat. § 39-28-106(2)

name: wholesaler_provisions_apply
kind: derived
entity: CigaretteWholesaler
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-28-106(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-28-106
          excerpt: >-
            shall be subject to all provisions of this article applicable to
            wholesalers
versions:
  - effective_from: '0001-01-01'
    formula: |-
      is_nonresident_wholesaler
      and complies_with_requirements_and_provisions_of_this_section

▸rulespec code

Shown source

statutes/39/39-28-106.yaml

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View on GitHub

Rules

treated_as_licensed_wholesaler

Derived

source: Colo. Rev. Stat. § 39-28-106(2)

- name: treated_as_licensed_wholesaler
  kind: derived
  entity: CigaretteWholesaler
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-28-106(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-28-106
            excerpt: >-
              Any nonresident wholesaler complying with the requirements and provisions of this
              section shall be deemed a licensed wholesaler
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        is_nonresident_wholesaler
        and complies_with_requirements_and_provisions_of_this_section

wholesaler_provisions_apply

Derived

source: Colo. Rev. Stat. § 39-28-106(2)

- name: wholesaler_provisions_apply
  kind: derived
  entity: CigaretteWholesaler
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-28-106(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-28-106
            excerpt: shall be subject to all provisions of this article applicable to wholesalers
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        is_nonresident_wholesaler
        and complies_with_requirements_and_provisions_of_this_section

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 21inferredCO › Statutes › Title 39 › § 21

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Nonresident wholesalers

2 rules

Official source

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in view

Whole section

Encodings · 2

treated_as_licensed_wholesalerCO 39 § 39-28-106 · derived

Colo. Rev. Stat. § 39-28-106(2)

name: treated_as_licensed_wholesaler
kind: derived
entity: CigaretteWholesaler
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-28-106(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-28-106
          excerpt: >-
            Any nonresident wholesaler complying with the requirements and
            provisions of this section shall be deemed a licensed wholesaler
versions:
  - effective_from: '0001-01-01'
    formula: |-
      is_nonresident_wholesaler
      and complies_with_requirements_and_provisions_of_this_section

wholesaler_provisions_applyCO 39 § 39-28-106 · derived

Colo. Rev. Stat. § 39-28-106(2)

name: wholesaler_provisions_apply
kind: derived
entity: CigaretteWholesaler
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-28-106(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-28-106
          excerpt: >-
            shall be subject to all provisions of this article applicable to
            wholesalers
versions:
  - effective_from: '0001-01-01'
    formula: |-
      is_nonresident_wholesaler
      and complies_with_requirements_and_provisions_of_this_section

▸rulespec code

Shown source

statutes/39/39-28-106.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

treated_as_licensed_wholesaler

Derived

source: Colo. Rev. Stat. § 39-28-106(2)

- name: treated_as_licensed_wholesaler
  kind: derived
  entity: CigaretteWholesaler
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-28-106(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-28-106
            excerpt: >-
              Any nonresident wholesaler complying with the requirements and provisions of this
              section shall be deemed a licensed wholesaler
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        is_nonresident_wholesaler
        and complies_with_requirements_and_provisions_of_this_section

wholesaler_provisions_apply

Derived

source: Colo. Rev. Stat. § 39-28-106(2)

- name: wholesaler_provisions_apply
  kind: derived
  entity: CigaretteWholesaler
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-28-106(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-28-106
            excerpt: shall be subject to all provisions of this article applicable to wholesalers
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        is_nonresident_wholesaler
        and complies_with_requirements_and_provisions_of_this_section

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 21inferredCO › Statutes › Title 39 › § 21