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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-37-201: Submission of ballot issue - excise tax on firearms and ammunition - definition.

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Where this section sits in the code
  1. Title 39 - Taxation
  2. Article 37 - Firearms and Ammunition Excise Tax
  3. Part 2 - SUBMISSION OF BALLOT ISSUE - FIREARMS AND AMMUNITION EXCISE TAX

(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.

Collected 2026-09-14T18:37:45Z. Source file · JSON

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