Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-900.3 — Definitions
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. Source: L. 2025: Entire section added with relocations, (SB 25-275), ch. 377, p. 2105, § 320, effective August 6. Editor's note: This section is similar to former § 39-26-901 (3) as it existed prior to 2025.
Source: official text