Gangs, Ganjapreneurs, or Government — Marijuana Revenue Up for Grabs links to a soft copy. State Tax Notes, Volume 66, Number 4, pages 255-269 (October 22, 2012) has a hard copy. The more recent “Oops” post at https://newrevenue.org/2012/11/02/not-so-fast-in-colorado/ has a correction.