1 CCR 203-2, Regulation 47-504 - Payment of Excise Taxes by Non-licensees

Basis and Purpose. The statutory authority for this regulation includes, but is not limited to, subsections 44-3-106(4), 44-3-202(1)(b) and 44-3-503(2), C.R.S. The purpose of this regulation is to establish standards and procedures for excise taxes, surcharges, and fees payment and collection required of certain non-licensees.

A. Persons twenty-one years of age or older, not licensed pursuant to this article, arriving at any airport in this state on an air flight originating in a foreign country who is thereby subject to customs clearance at the airport, may lawfully possess up to the following amounts of an alcohol beverage without liability for the Colorado excise tax thereon:

1. 2.25 gallons or 288 ounces of malt liquor;

2. 2.25 gallons or 288 ounces of hard cider;

3. 9 liters of vinous liquor; and

4. 6 liters of spirituous liquor.

B. Excise taxes on alcohol beverages in excess of the amounts listed in section (A) of this regulation shall be paid to the Colorado Department of Revenue in the amounts set forth in section 44-3-503, C.R.S. Persons in possession of such alcohol beverages at the time of their arrival in Colorado shall be liable for the payment of excise taxes and fees thereon, and such payment shall be made within thirty (30) days of the date such alcohol beverages arrive in Colorado.

C. Notwithstanding the above, persons receiving vinous liquors in this state pursuant to the provisions of section 44-3-104 C.R.S., are exempt from payment of excise taxes, surcharges, and fees on such vinous liquors.

Notes

1 CCR 203-2, Regulation 47-504

46 CR 23, December 10, 2023, effective 1/1/2024