Wednesday, January 29, 2014

Mandatory E-filing of Taxes with State for Marijuana Dispensaries


See the attached from DOR requiring dispensaries to pay their taxes electronically, unless you apply for and receive a waiver. Contact me if you have any questions, thanks,

Sean T. McAllister, Esq.
McAllister Law Office, P.C.
36 Steele St., Suite 200
Denver, CO 80206
(Ph) 720-722-0048
(Fax) 720-542-8391
Offices in Denver and Summit County

From: "Miller - DOR, Rick" <>
Sent: Wednesday, January 29, 2014 11:47:53 AM
Subject: Fwd: Email to Send to MJ Distro List

The Department of Revenue Division of Taxation is proposing to re-promulgate an emergency rule to replace the current Department Emergency Rule 39-28.8-304 to include the requirement that a Retail Cultivation Facility shall file their Retail Marijuana Excise Tax Return electronically.  As you're likely aware, this requirement, pursuant to 39-28.8-304(3), C.R.S., has been discussed since beginning discussions with industry and, unfortunately, was omitted due to oversight by the Department. We plan to correct this with the re-promulgation of Rule 39-28.8-304 to include such language [(1)(a) and (b)], which can be viewed in the attachment.  If there are any questions or concerns, please contact Phillip Horowitz at