Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


DR 0237 - Certificate of Compliance by Non-Participating Manufacturer Regarding Escrow Payment


Who is required to file this certificate of compliance?

  • Any tobacco product manufacturer that:
  1. Sells cigarettes within the state of Colorado (whether directly or through any distributor, retailer, or similar intermediary) and
  2. Has not become a participating manufacturer in the tobacco Master Settlement Agreement executed on 11/23/98 (the MSA).

If you satisfy these requirements, you must file this certificate of compliance to report the units of cigarettes manufactured by you and sold in the state of Colorado and pay the amount calculated into your qualified escrow fund.