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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-37-201

Submission of ballot issue - excise tax on firearms and ammunition - definition

Official textolls.infolast amended

# (1)

As used in this section, ballot issue means the question submitted to voters pursuant to subsection (2) of this section.

# (2)

At the statewide election held in November 2024, the secretary of state shall submit to the registered electors of the state for their approval or rejection the following ballot issue: Shall state taxes be increased by $39,000,000 annually to fund mental health services, including for military veterans and at-risk youth, school safety and gun violence prevention, and support services for victims of domestic violence and other violent crimes by authorizing a tax on gun dealers, gun manufacturers, and ammunition vendors at the rate of 6.5% of the net taxable sales from the retail sale of any gun, gun precursor part, or ammunition, with the state keeping and spending all of the new tax revenue as a voter-approved revenue change? (3) For purposes of section 1-5-407, the ballot issue is a proposition. Section 1-40-106 (3)(d) does not apply to the ballot issue. Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2898, § 1, effective June 5 (see editor's note following the article 37 heading). PART 3 FIREARMS AND AMMUNITION EXCISE TAX CASH FUND

Amendment history

L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2898, § 1, effective June 5 (see editor's note following the article 37 heading).

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In this article (15 sections)
  1. 39-37-101 · Short title
  2. 39-37-102 · Legislative declaration
  3. 39-37-103 · Definitions
  4. 39-37-104 · Firearms, firearm precursor parts, and ammunition - excise…
  5. 39-37-105 · Exemption
  6. 39-37-106 · Administration and enforcement - disputes and refunds -…
  7. 39-37-107 · Registration required
  8. 39-37-108 · Books and records to be preserved
  9. 39-37-109 · Returns and remittance of tax - civil penalty - rules
  10. 39-37-110 · Distribution of tax collected
  11. 39-37-111 · Prohibited acts - penalties
  12. 39-37-112 · Revenue and spending limitations
  13. 39-37-201 · Submission of ballot issue - excise tax on firearms and…
  14. 39-37-301 · Firearms and ammunition excise tax cash fund - creation -…
  15. 39-37-302 · Behavioral and mental health excise tax cash fund -…
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