Form Dr 0231 - Tobacco Product Manufacturer Certification printable pdf download

Form Dr 0231 - Tobacco Product Manufacturer Certification

DR 0231 (08/02/13)

COLORADO DEPARTMENT OF REVENUE

Excise Tax Accounting Section, Room 237

PO Box 17087

Denver CO 80217-0087

Tobacco Product Manufacturer Certification

Pursuant to § 39-28-303, Colorado Revised Statutes

General Information

Who must file?

•

Any tobacco product manufacturer that intends to sell cigarettes within the state of Colorado, whether directly or

through any distributor, retailer, or similar intermediary.

•

This Certification is in addition to any Certificate of Compliance that may be required pursuant to § 39-28-203(2)

(c)(I), C.R.S. and any fire-safe certification that may be required pursuant to § 24-33.5-1214, C.R.S.

What must be filed?

•

Tobacco Product Manufacturer Certification must be filed by all tobacco product manufacturers

•

Certificate of Compliance by Non-Participating Manufacturer Regarding Escrow Payment must be filed by all non-

participating manufacturers, even if the NPM had no sales in Colorado during the sales year.

When is the annual Certification due?

•

For manufacturers whose cigarettes are sold in Colorado, Certification is due annually between April 16th and

April 30th. Note that escrow deposits are due no later than April 15th each year.

•

For manufacturers whose cigarettes are not yet sold in Colorado, an Initial Certification must be submitted and

cigarettes must qualify for listing before beginning sales in Colorado.

•

For manufacturers making any change(s) to their annual Certification, a Supplemental Certification noting the

change(s) must be submitted at least 30 days before the change(s) becomes effective.

Where should the Certification be sent?

•

All completed Certification forms should be mailed to both the Colorado Department of Revenue and the Colorado

Office of the Attorney General at the addresses listed below:

How must the Certification be completed?

Colorado Department of Revenue

Colorado Department of Law

Excise Tax Accounting Section, Room 237

Tobacco Settlement Enforcement

PO Box 17087

Ralph L. Carr Colorado Judicial Center

Denver CO 80217-0087

1300 Broadway, 7th Floor

303-205-8211, Ext. 6848

Denver, Colorado 80203

(720) 508-6000 Main

Form Dr 0231 - Tobacco Product Manufacturer Certification

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