Colorado Department of Revenue and Barbara J. Brohl

Summary

Chief Justice Rice dissented from the majority's conclusion that Blunt Wraps are taxable tobacco products. She reasoned that the statutory definition is ambiguous because Blunt Wraps cannot be smoked on their own, and that the ambiguity must be resolved for the taxpayer under tax-construction principles and ejusdem generis. She would have affirmed the court of appeals' judgment.