Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-1-112 — Taxes available - when
Except as otherwise provided in article 1.5 of this title, all taxes levied pursuant to the provisions of articles 1 to 13 of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected. Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-12. L. 81: Entire section amended, p. 1841, § 2, effective May 28.
Source: official text