Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-37-110
Distribution of tax collected
# (1)
Each month, the state treasurer shall credit the money collected for payment of the tax levied pursuant to this part 1 to the old age pension fund created in section 1 of article XXIV of the state constitution in accordance with section 2 (a) and (f) of article XXIV of the state constitution and shall further transfer an amount equal to this amount from the old age pension fund to the general fund in accordance with section 7 (c) of article XXIV of the state constitution.
# (2)
Each month, the state treasurer shall transfer an amount equal to the amount of money collected for payment of the tax levied pursuant to this part 1 from the general fund to the fund for distribution in accordance with section 39-37-301 (2). Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2897, § 1, effective December 17 (see editor's note following the article 37 heading).
Amendment history
L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2897, § 1, effective December 17 (see editor's note following the article 37 heading).
Source: view the official text
In this article (15 sections)
- 39-37-101 · Short title
- 39-37-102 · Legislative declaration
- 39-37-103 · Definitions
- 39-37-104 · Firearms, firearm precursor parts, and ammunition - excise…
- 39-37-105 · Exemption
- 39-37-106 · Administration and enforcement - disputes and refunds -…
- 39-37-107 · Registration required
- 39-37-108 · Books and records to be preserved
- 39-37-109 · Returns and remittance of tax - civil penalty - rules
- 39-37-110 · Distribution of tax collected
- 39-37-111 · Prohibited acts - penalties
- 39-37-112 · Revenue and spending limitations
- 39-37-201 · Submission of ballot issue - excise tax on firearms and…
- 39-37-301 · Firearms and ammunition excise tax cash fund - creation -…
- 39-37-302 · Behavioral and mental health excise tax cash fund -…