C.R.S. § 39-26-900.3: Definitions.
Where this section sits in the code
- Title 39 - Taxation
- Article 26 - Sales and Use Tax
- Part 9 - TEMPORARY STATE SALES AND USE TAX RATE REDUCTIONS
As used in this part 9, unless the context otherwise requires:
(1) "Excess state revenues" means the total amount of the state revenues for the state fiscal year in excess of the limitation on state fiscal year spending imposed by section 20 (7)(a) of article X of the state constitution that voters statewide have not authorized the state to retain and spend and that the state is required to refund under section 20 (7)(d) of article X of the state constitution, including any adjustment for amounts specified in section 24-77-103.7 or 24-77-103.8.
Collected 2026-09-14T18:37:45Z. Source file · JSON