Colorado § 39-28.6-112 - Revenue and spending limitations.

§ 39-28.6-112. 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, any revenue generated by the tax imposed by this article 28.6 approved by the voters at the statewide election in November 2020 may be collected and spent as a voter-approved revenue change.

Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1203, § 18, effective January 1, 2021.

Controlled Substances Tax

39-28.7 ARTICLE 28.7

Controlled Substances Tax

39-28.7-101 to 39-28.7-109. (Repealed)

Source: L. 96: Entire article repealed, p. 135, § 2, effective March 25.

Editor's note: This article was added in 1988. For amendments to this article prior to its repeal in 1996, 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.

39-28.8 ARTICLE 28.8

Taxes on Marijuana and Marijuana Products

PART 1

DEFINITIONS

39-28.8-101. Definitions.

PART 2

RETAIL MARIJUANA SALES TAX

39-28.8-201. Retail marijuana sales tax - administration - enforcement.

39-28.8-201.5. Average market rate - unprocessed retail marijuana - description.

39-28.8-202. Retail marijuana sales tax.

39-28.8-203. Disposition of collections - definitions.

39-28.8-204. Revenue and spending limitations.

39-28.8-205. Rules.

PART 3

RETAIL MARIJUANA EXCISE TAX

39-28.8-301. Retail marijuana excise tax - administration - enforcement.

39-28.8-302. Retail marijuana - excise tax levied at first transfer from retail marijuana cultivation facility - tax rate.

39-28.8-303. Books and records to be preserved.

39-28.8-304. Returns and remittance of tax - civil penalty.

39-28.8-305. Distribution of tax collected.

39-28.8-306. Prohibited acts - penalties.

39-28.8-307. Revenue and spending limitations.

39-28.8-308. Rules.

PART 4

SUBMISSION OF BALLOT QUESTIONS REGARDING RETAIL MARIJUANA SALES AND EXCISE TAX

39-28.8-401. Submission of ballot questions regarding imposition of retail marijuana sales and excise tax.

39-28.8-402. Repeal of article. (Repealed)

PART 5

MARIJUANA TAX CASH FUND

39-28.8-500.3. Definitions.

39-28.8-501. Marijuana tax cash fund - creation - distribution - legislative declaration - repeal.

39-28.8-502. Marijuana tax cash fund - budget requests.

PART 6

BALLOT ISSUE RELATED TO PROPOSITION AA REFUNDS - PERMITTED USES

39-28.8-601 to

39-28.8-607. (Repealed)

PART 1

DEFINITIONS