Colorado § 39-37-302 - Behavioral and mental health excise tax cash fund - creation - distribution.
Full text of Colorado Colorado Revised Statutes § 39-37-302 — Behavioral and mental health excise tax cash fund - creation - distribution., with citation guidance and answers to common questions.
§ 39-37-302. Behavioral and mental health excise tax cash fund - creation - distribution.
(1) (a) The behavioral and mental health excise tax cash fund is created in the state treasury, referred to in this section as the "fund". The fund consists of money transferred to the fund pursuant to section 39-37-301 (2)(a)(II) and any other money that the general assembly may appropriate or transfer to the fund. The general assembly may appropriate money from the fund to a department for behavioral health care.
(b) The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.
(2) The first five million dollars of the money transferred to the fund pursuant to section 39-37-301 (2)(a)(II) and section 24-75-230 (3.8) must be used by the behavioral health administration, established pursuant to section 27-50-102, in coordination with the division of veterans affairs, created in section 28-5-701 (1), for the purpose of continuing and expanding the veterans mental health services program in accordance with section 28-5-714. If the money described in this subsection (2) is in the fund, the general assembly shall annually appropriate the money from the fund in accordance with this subsection (2) until the general assembly has appropriated the full amount of money.
(3) After the requirement in subsection (2) of this section is met, the next three million dollars of the money transferred to the fund pursuant to section 39-37-301 (2)(a)(II) and section 24-75-230 (3.8) must be used by the behavioral health administration for the purpose of continuing and expanding access to behavioral health crisis response system services for children and youth in accordance with article 60 of title 27. If the money described in this subsection (3) is in the fund, the general assembly shall annually appropriate the money from the fund in accordance with this subsection (3) until the general assembly has appropriated the full amount of money.
(4) The general assembly may appropriate any money other than the money described in subsections (2) and (3) of this section that is in the fund to a department for behavioral health care.
Source: L. 2025: Entire section added, (SB 25-295), ch. 330, p. 1713, § 3, effective May 31.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-37-302
What does Colorado Revised Statutes § 39-37-302 cover?
Section 39-37-302 ("Behavioral and mental health excise tax cash fund - creation - distribution.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-37-302?
A common citation format is "Colorado Revised Statutes § 39-37-302" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-37-302 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.