Colorado § 39-28-110.5 Revenue and spending limitations

Colorado Statutes

§ 39-28-110.5 — Revenue and spending limitations

Colorado § 39-28-110.5

Title 39Taxation

Art.Cigarette Tax

This text of Colorado § 39-28-110.5 (Revenue and spending limitations) 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. § 39-28-110.5 (2026).

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.

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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.