As used in this article 77, unless the context
otherwise requires:
(1) (a) Collections for another government means any revenue that is
collected by the state for the benefit and use of another government other than the
state and passed through to that government other than the state for the benefit of
and use by that government.
(b) For state fiscal years commencing on or after July 1, 2023,
notwithstanding the definition of collections for another government in
subsection (1)(a) of this section, the only revenues collected by the state for the
benefit and use of another government other than the state and passed through to
that government other than the state for the benefit of and use by that government
that qualify as collections for another government without further identification
by the general assembly are revenues collected pursuant to:
(I) The authority of the government for whose benefit the state collects the
revenue;
(II) The authority of the state and apportioned to another government in
connection with that government forgoing the imposition of certain taxes and
collecting the corresponding tax revenue; or
(III) A constitutional requirement that the state collect the revenue for the
benefit of another government.
(c) Collections for another government, with respect to revenue that is
collected in accordance with subsection (1)(b)(II) of this section, includes the
revenue from the gross state cigarette tax, as defined in section 39-22-623
(1)(a)(II)(A), collected by the state pursuant to article 28 of title 39, and passed
through by direct distribution to any government other than the state pursuant to
sections 24-22-118 and 39-22-623.
(d) Collections for another government, with respect to revenue that is
collected in accordance with subsection (1)(b)(III) of this section, includes the
limited gaming tax revenues that are collected by the state pursuant to section 9
(5)(a) of article XVIII of the state constitution and section 44-30-601 and passed
through by direct distribution only, and not through grants, to any government
other than the state pursuant to section 9 (5)(b)(II) and (5)(b)(III) of article XVIII of
the state constitution and sections 44-30-701 (1)(d)(II) to (1)(d)(IV), 44-30-1201 (1),
and 44-30-1202.
(2) Damage award means any pecuniary compensation received by the
state as a result of:
(a) Any judgment or allowance in favor of the state; and
(b) For state fiscal years commencing on or after July 1, 2024:
(I) A civil monetary penalty assessed by the department of health care policy
and financing pursuant to section 25.5-6-205;
(II) A civil monetary penalty imposed by the division of administration of the
department of public health and environment pursuant to section 25-8-608;
(III) A monetary penalty imposed by the energy and carbon management
commission pursuant to section 34-60-121 (1);
(IV) A monetary fine or penalty collected by the division of administration of
the department of public health and environment pursuant to section 25-7-115, 25-7-122, or 25-7-123 and deposited in the community impact cash fund created in
section 25-7-129 or in the motor vehicle emissions assistance fund created in
section 25-7-129.5; and
(V) A monetary penalty collected by the division of labor standards and
statistics of the department of labor and pursuant to section 8-1-114.
(3) Enterprise means a government-owned business:
(a) Which has authority to issue its own revenue bonds; and
(b) Which receives less than ten percent of its annual revenues in grants
from all state and local governments in Colorado combined.
(4) Expenditure means the appropriation or disbursement of any state
general fund or cash fund moneys for any expense incurred by the state.
(5) Federal funds means any pecuniary resources received by the state
from the national government of the United States.
(6) Gift means something of value which is given to the state voluntarily by
any person or entity, regardless of whether such person or entity specifies the
purpose or purposes for which such thing of value is to be used. Gift includes, but
is not limited to, voluntary contributions received by the state as a result of any
state voluntary contribution program established pursuant to article 22 of title 39,
C.R.S. Gift does not include federal funds or any pecuniary compensation received
by the state from any other governmental entity.
(7) (a) Grant means any direct cash subsidy or other direct contribution of
money from the state or any local government in Colorado which is not required to
be repaid.
(b) Grant does not include:
(I) Any indirect benefit conferred upon an enterprise from the state or any
local government in Colorado;
(II) Any revenues resulting from rates, fees, assessments, or other charges
imposed by an enterprise for the provision of goods or services by such enterprise;
(III) Any federal funds, regardless of whether such federal funds pass
through the state or any local government in Colorado prior to receipt by an
enterprise;
(IV) Any moneys received by the division of parks and wildlife, created in
section 33-9-104, from the great outdoors Colorado trust fund established in
section 2 of article XXVII of the state constitution;
(V) Any revenues received by the division of brand inspection created in
section 24-1-123 (4)(g)(I).
(8) Inflation means the percentage change in the consumer price index for
the Denver-Boulder consolidated metropolitan statistical area for all urban
consumers, all goods, as published by the United States department of labor,
bureau of labor statistics, or its successor index.
(9) Pension contributions by employees means the amount contributed by
state employees to the retirement plans of such employees.
(10) Pension fund earnings means the amount which is earned from the
investment of moneys set apart for the payment of retirement income for state
employees.
(11) Property sale means:
(a) (Deleted by amendment, L. 2025.)
(b) Any contract resulting in the payment of pecuniary compensation to the
state for permitting another to exploit, use, or market nonrenewable natural
resources which are located on real property owned by the state and which are
subject to depletion with use; or
(c) For state fiscal years commencing on or after July 1, 2024, a transfer of
rights in tangible or intangible property, excluding leasehold interests, in which or
to which the state has rights protected by law from the state to any party for
consideration. Such a transfer of rights includes:
(I) Merchandise sales at the History Colorado Center;
(II) Merchandise sales at state historical society museums other than the
History Colorado Center;
(III) Sales of supplies related to agricultural inspections;
(IV) Sales of supplies related to wildfire equipment repair;
(V) Sales of supplies related to pesticide inspections;
(VI) Sales related to the correctional education program established in
section 17-32-105;
(VII) Sales related to the business enterprise program created in part 2 of
article 84 of title 8;
(VIII) Non-concession sales at the Colorado state fair; and
(IX) The sale of wine for promotional purposes by the Colorado wine industry
development board, created in article 29.5 of title 35.
(12) Reserve means any unrestricted general fund or cash fund year-end
balance which is held by the state to meet any needs or demands.
(13) Reserve increase means any action which has the effect of increasing
a reserve.
(14) Reserve transfers or expenditures means moneys which are passed
from one fund of cash or assets held by the state as a reserve to another such fund
or moneys which are disbursed from such fund.
(15) (a) Special purpose authority means any entity that is created
pursuant to state law to serve a valid public purpose, which is either a political
subdivision of the state or an instrumentality of the state, which is not an agency of
the state, and which is not subject to administrative direction by any department,
commission, bureau, or agency of the state.
(b) Special purpose authority includes, but is not limited to:
(I) The Colorado housing and finance authority created pursuant to section
29-4-704, C.R.S.;
(II) The university of Colorado hospital authority created pursuant to section
23-21-503 (1), C.R.S.;
(III) The Colorado water resources and power development authority created
pursuant to section 37-95-104 (1), C.R.S.;
(IV) Pinnacol Assurance created pursuant to section 8-45-101, C.R.S.;
(V) The Colorado educational and cultural facilities authority created
pursuant to section 23-15-104 (1), C.R.S.;
(VI) The Colorado health facilities authority created pursuant to section 25-25-104 (1), C.R.S.;
(VII) (Deleted by amendment, L. 2000, p. 1296, � 19, effective May 26, 2000.)
(VIII) The Colorado agricultural development authority created pursuant to
section 35-75-104 (1), C.R.S.;
(IX) The public employees' retirement association created pursuant to
section 24-51-201 (1);
(X) The Denver health and hospital authority created pursuant to section 25-29-103 (1), C.R.S.;
(XI) The Pueblo depot activity development authority created pursuant to
section 29-23-104, C.R.S.;
(XII) and (XIII) Repealed.
(XIV) The venture capital authority created in section 24-46-202;
(XV) The statewide internet portal authority created pursuant to section 24-37.7-102, C.R.S.;
(XVI) Repealed.
(XVII) The Colorado channel authority created pursuant to article 49.9 of this
title;
(XVIII) Repealed.
(XIX) The Colorado electric transmission authority created in section 40-42-103 (1);
(XX) The middle-income housing authority created in section 29-4-1104 (1);
(XXI) The equal justice authority created in section 13-5.7-202; and
(XXII) The building urgent infrastructure and leveraging dollars authority
created in section 24-117-104 (1).
(16) (a) State means the central civil government of the state of Colorado,
which shall consist of the following:
(I) The legislative, executive, and judicial branches of government
established by article III of the state constitution;
(II) All organs of the branches of government specified in subparagraph (I) of
paragraph (a) of this subsection (16), including the departments of the executive
branch; the legislative houses and agencies; and the appellate and trial courts and
court personnel; and
(III) State institutions of higher education.
(b) State does not include:
(I) Any enterprise;
(I.5) An institution or group of institutions of higher education that has been
designated as an enterprise pursuant to section 23-5-101.7, C.R.S.;
(I.6) An institution or group of institutions of higher education that has been
designated as an enterprise pursuant to section 23-5-101.8, C.R.S.;
(II) Any special purpose authority;
(III) Any organization declared to be a joint governmental entity under
section 2-3-311 (2), C.R.S.
(17) (a) State fiscal year spending means all state expenditures and
reserve increases occurring during any given fiscal year as established by section
24-30-204, including, but not limited to, state expenditures or reserve increases
from:
(I) Moneys received by the state from enterprises; and
(II) Cash funds of state institutions of higher education. For purposes of this
subparagraph (II), cash funds means funds received from tuition income, fees,
indirect cost recoveries, and other sources of funds that can be appropriated as
cash funds from state institutions of higher education, excepting those funds
derived from gifts, federal funds, or other sources for which any expenditure or
reserve increase is not subject to the provisions of section 20 of article X of the
state constitution.
(III) and (IV) (Deleted by amendment, L. 2000, p. 2044, � 6, effective
December 28, 2000.)
(b) State fiscal year spending does not include reserve transfers or
expenditures or any state expenditures or reserve increases:
(I) For refunds of excess state revenues made in the current fiscal year or in
the subsequent fiscal year;
(II) From gifts, including any interest earned thereon;
(III) From federal funds, including any interest earned thereon;
(IV) From collections for another government;
(V) From pension contributions by employees;
(VI) From pension fund earnings;
(VII) From damage awards, including any interest earned thereon;
(VIII) From property sales, including any interest earned on proceeds
therefrom; and
(IX) From net proceeds from state-supervised lottery games, as defined in
section 3 (1) of article XXVII of the state constitution.