Colo. Rev. Stat. § 39-28-110.5
Revenue and spending limitations
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
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- Citation
- Colo. Rev. Stat. § 39-28-110.5, Revenue and spending limitations, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2319331
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Full text
Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, any revenue generated by the inventory tax imposed under section 39-28-103.3 and the per cigarette tax increase set forth in section 39-28-103 approved by the voters at the statewide election in November 2020, may be collected and spent as a voter-approved revenue change.