Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-37-112 — Revenue and spending limitations
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, all revenue generated by the excise tax levied pursuant to this part 1 as approved by the voters at the statewide election in November 2024, may be collected and spent as a voter-approved revenue change and shall not require voter approval subsequent to the voter approval required pursuant to part 2 of this article 37. 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). PART 2 SUBMISSION OF BALLOT ISSUE - FIREARMS AND AMMUNITION EXCISE TAX
Source: official text