Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-5603 — Contributions credited to animal protection fund - appropriation
(1) (a) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-5602 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the animal protection fund created in section 35-42-113 (1). All interest derived from the deposit and investment of money in the fund shall be credited to the fund. (b) Notwithstanding the requirement in section 24-1-136 (11)(a)(I), the requirement to submit the report required in subsection (1)(a) of this section continues unless and until this part 56 is repealed. (2) The general assembly shall appropriate annually from the animal protection fund to the department of revenue its costs of administering money designated as contributions to the fund. Source: L. 2025: Entire part added, (HB 25-1299), ch. 227, p. 1038, § 3, effective August 6. Estate and Inheritance and Succession Tax ARTICLE 23 Inheritance and Succession Tax 39-23-101 to 39-23-170. (Repealed) Source: L. 2002: Entire article repealed, p. 1358, § 2, effective July 1. Editor's note: (1) This article was numbered as article 3 of chapter 138, C.R.S. 1963. For amendments to this article prior to its repeal in 2002, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume. (2) Section 39-23-150 was amended in House Bill 02-1046, effective October 1, 2002. However, those amendments did not take effect due to the repeal of this article by Senate Bill 02-168, effective July 1, 2002. ARTICLE 23.5 Colorado Estate Tax Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution.
Source: official text