Colorado § 39-26-900.3 Definitions

Colorado Statutes

§ 39-26-900.3 — Definitions

Colorado § 39-26-900.3

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-900.3 (Definitions) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-26-900.3 (2026).

Text

As used in this part 9, unless the context otherwise requires:

(1)Excess state revenues means the total amount of the state revenues for the state fiscal year in excess of the limitation on state fiscal year spending imposed by section 20 (7)(a) of article X of the state constitution that voters statewide have not authorized the state to retain and spend and that the state is required to refund under section 20 (7)(d) of article X of the state constitution, including any adjustment for amounts specified in section 24-77-103.7 or 24-77-103.8.

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As used in this part 9, unless the context
otherwise requires:

(1) Excess state revenues means the total amount of the state revenues for
the state fiscal year in excess of the limitation on state fiscal year spending
imposed by section 20 (7)(a) of article X of the state constitution that voters
statewide have not authorized the state to retain and spend and that the state is
required to refund under section 20 (7)(d) of article X of the state constitution,
including any adjustment for amounts specified in section 24-77-103.7 or 24-77-103.8.