{"data":{"id":"us-co/c.r.s.-24-77-102","jurisdiction":"us-co","citation":"C.R.S. § 24-77-102","heading":"Definitions.","body":"As used in this article 77, unless the context otherwise requires:\n\n(1) (a) \"Collections for another government\" means any revenue that is collected by the state for the benefit and use of another government other than the state and passed through to that government other than the state for the benefit of and use by that government.\n\n(b) Except as otherwise specified in subsection (1)(b)(IV) of this section, for state fiscal years commencing on or after July 1, 2023, notwithstanding the definition of \"collections for another government\" in subsection (1)(a) of this section, the only revenues collected by the state for the benefit and use of another government other than the state and passed through to that government other than the state for the benefit of and use by that government that qualify as \"collections for another government\" without further identification by the general assembly are revenues collected pursuant to:\n\n(I) The authority of the government for whose benefit the state collects the revenue;\n\n(II) The authority of the state and apportioned to another government in connection with that government forgoing the imposition of certain taxes and collecting the corresponding tax revenue;\n\n(III) A constitutional requirement that the state collect the revenue for the benefit of another government; or\n\n(IV) For state fiscal years commencing on or after July 1, 2025:\n\n(A) The authority of the state to collect an excise tax and sales and use tax on gasoline that is used as jet fuel and distribute the revenue to a non-state entity; and\n\n(B) The authority of the state to collect a fee for criminal history record checks, a portion of which is transmitted to the federal bureau of investigation for the required federal component of such record checks.\n\n(c) \"Collections for another government\", with respect to revenue that is collected in accordance with subsection (1)(b)(II) of this section, includes the revenue from the gross state cigarette tax, as defined in section 39-22-623 (1)(a)(II)(A), collected by the state pursuant to article 28 of title 39, and passed through by direct distribution to any government other than the state pursuant to sections 24-22-118 and 39-22-623.\n\n(d) \"Collections for another government\", with respect to revenue that is collected in accordance with subsection (1)(b)(III) of this section, includes the limited gaming tax revenues that are collected by the state pursuant to section 9 (5)(a) of article XVIII of the state constitution and section 44-30-601 and passed through by direct distribution only, and not through grants, to any government other than the state pursuant to section 9 (5)(b)(II) and (5)(b)(III) of article XVIII of the state constitution and sections 44-30-701 (1)(d)(II) to (1)(d)(IV), 44-30-1201 (1), and 44-30-1202.\n\n(e) \"Collections for another government\", with respect to revenue that is collected in accordance with subsection (1)(b)(IV)(A) of this section, includes the following revenue that is placed in or credited to the aviation fund created in section 43-10-109 and distributed in accordance with section 43-10-110 to governmental or airport entities operating an FAA-designated public-use airport:\n\n(I) Revenue from the excise tax on gasoline used as fuel for the propulsion of nonturbo-propeller, nonjet engine, turbo-propeller, or jet engine aircraft collected by the state pursuant to section 39-27-102 (1)(a)(IV) that is placed in the aviation fund pursuant to section 39-27-112 (2)(b); and\n\n(II) Revenue from the sales and use taxes collected during a fiscal year by the state pursuant to sections 39-26-104 and 39-26-202 on aviation fuels used in turbo-propeller or jet engine aircraft that is credited to the aviation fund pursuant to section 43-10-109 (2)(a)(I).\n\n(f) \"Collections for another government\", with respect to revenue that is received in accordance with subsection (1)(b)(IV)(B) of this section, includes the fee revenues that are collected by the department of public safety for the purpose of criminal history record checks pursuant to section 24-33.5-426 and that is transmitted to the federal bureau of investigation for a required federal component of such criminal history record checks.\n\n(2) \"Damage award\" means any pecuniary compensation received by the state as a result of:\n\n(a) Any judgment or allowance in favor of the state;\n\n(b) For state fiscal years commencing on or after July 1, 2024:\n\n(I) A civil monetary penalty assessed by the department of health care policy and financing pursuant to section 25.5-6-205;\n\n(II) A civil monetary penalty imposed by the division of administration of the department of public health and environment pursuant to section 25-8-608;\n\n(III) A monetary penalty imposed by the energy and carbon management commission pursuant to section 34-60-121 (1);\n\n(IV) A monetary fine or penalty collected by the division of administration of the department of public health and environment pursuant to section 25-7-115, 25-7-122, or 25-7-123 and deposited in the community impact cash fund created in section 25-7-129 or in the motor vehicle emissions assistance fund created in section 25-7-129.5;\n\n(V) A monetary penalty collected by the division of labor standards and statistics of the department of labor and pursuant to section 8-1-114; and\n\n(c) For state fiscal years commencing on or after July 1, 2025, money deposited in the crime victim compensation fund of each judicial district pursuant to section 24-4.1-117 (2) including all money paid as a cost or surcharge levied on criminal actions pursuant to section 24-4.1-119; all money received from any action or suit to recover damages from an assailant for a compensable crime that was the basis for approval of, and limited to, compensation received under part 1 of article 4.1 of this title 24; and any restitution paid by an assailant to a victim for damages for a compensable crime that was the basis for approval of compensation received under part 1 of article 4.1 of this title 24 and for damages for which the victim has received approval of, and limited to, compensation received under part 1 of article 4.1 of this title 24.\n\n(3) \"Enterprise\" means a government-owned business:\n\n(a) Which has authority to issue its own revenue bonds; and\n\n(b) Which receives less than ten percent of its annual revenues in grants from all state and local governments in Colorado combined.\n\n(4) \"Expenditure\" means the appropriation or disbursement of any state general fund or cash fund moneys for any expense incurred by the state.\n\n(5) \"Federal funds\" means any pecuniary resources received by the state from the national government of the United States.\n\n(6) \"Gift\" means something of value that is given to the state voluntarily by any person or entity, regardless of whether such person or entity specifies the purpose or purposes for which such thing of value is to be used. \"Gift\" includes, but is not limited to, donations made to the wild horse fund, created in section 35-66-104, pursuant to section 42-3-272 and voluntary contributions received by the state as a result of any state voluntary contribution program established pursuant to article 22 of title 39. \"Gift\" does not include federal funds or any pecuniary compensation received by the state from any other governmental entity.\n\n(7) (a) \"Grant\" means any direct cash subsidy or other direct contribution of money from the state or any local government in Colorado which is not required to be repaid.\n\n(b) \"Grant\" does not include:\n\n(I) Any indirect benefit conferred upon an enterprise from the state or any local government in Colorado;\n\n(II) Any revenues resulting from rates, fees, assessments, or other charges imposed by an enterprise for the provision of goods or services by such enterprise;\n\n(III) Any federal funds, regardless of whether such federal funds pass through the state or any local government in Colorado prior to receipt by an enterprise;\n\n(IV) Any moneys received by the division of parks and wildlife, created in section 33-9-104, from the great outdoors Colorado trust fund established in section 2 of article XXVII of the state constitution;\n\n(V) Any revenues received by the division of brand inspection created in section 24-1-123 (4)(g)(I).\n\n(8) \"Inflation\" means the percentage change in the consumer price index for the Denver-Boulder consolidated metropolitan statistical area for all urban consumers, all goods, as published by the United States department of labor, bureau of labor statistics, or its successor index.\n\n(9) \"Pension contributions by employees\" means the amount contributed by state employees to the retirement plans of such employees.\n\n(10) \"Pension fund earnings\" means the amount which is earned from the investment of moneys set apart for the payment of retirement income for state employees.\n\n(11) \"Property sale\" means:\n\n(a) (Deleted by amendment, L. 2025.)\n\n(b) Any contract resulting in the payment of pecuniary compensation to the state for permitting another to exploit, use, or market nonrenewable natural resources which are located on real property owned by the state and which are subject to depletion with use;\n\n(c) For state fiscal years commencing on or after July 1, 2024, a transfer of rights in tangible or intangible property, excluding leasehold interests, in which or to which the state has rights protected by law from the state to any party for consideration. Such a transfer of rights includes:\n\n(I) Merchandise sales at the History Colorado Center;\n\n(II) Merchandise sales at state historical society museums other than the History Colorado Center;\n\n(III) Sales of supplies related to agricultural inspections;\n\n(IV) Sales of supplies related to wildfire equipment repair;\n\n(V) Sales of supplies related to pesticide inspections;\n\n(VI) Sales related to the correctional education program established in section 17-32-105;\n\n(VII) Sales related to the business enterprise program created in part 2 of article 84 of title 8;\n\n(VIII) Non-concession sales at the Colorado state fair; and\n\n(IX) The sale of wine for promotional purposes by the Colorado wine industry development board, created in article 29.5 of title 35; or\n\n(d) For state fiscal years commencing on or after July 1, 2025, sales of uniquely valuable vehicle registration numbers pursuant to section 8-88-105.\n\n(12) \"Reserve\" means any unrestricted general fund or cash fund year-end balance which is held by the state to meet any needs or demands.\n\n(13) \"Reserve increase\" means any action which has the effect of increasing a reserve.\n\n(14) \"Reserve transfers or expenditures\" means moneys which are passed from one fund of cash or assets held by the state as a reserve to another such fund or moneys which are disbursed from such fund.\n\n(15) (a) \"Special purpose authority\" means any entity that is created pursuant to state law to serve a valid public purpose, which is either a political subdivision of the state or an instrumentality of the state, which is not an agency of the state, and which is not subject to administrative direction by any department, commission, bureau, or agency of the state.\n\n(b) \"Special purpose authority\" includes, but is not limited to:\n\n(I) The Colorado housing and finance authority created pursuant to section 29-4-704, C.R.S.;\n\n(II) The university of Colorado hospital authority created pursuant to section 23-21-503 (1), C.R.S.;\n\n(III) The Colorado water resources and power development authority created pursuant to section 37-95-104 (1), C.R.S.;\n\n(IV) Pinnacol Assurance created pursuant to section 8-45-101, C.R.S.;\n\n(V) The Colorado educational and cultural facilities authority created pursuant to section 23-15-104 (1), C.R.S.;\n\n(VI) The Colorado health facilities authority created pursuant to section 25-25-104 (1), C.R.S.;\n\n(VII) (Deleted by amendment, L. 2000, p. 1296, § 19, effective May 26, 2000.)\n\n(VIII) The Colorado agricultural development authority created pursuant to section 35-75-104 (1), C.R.S.;\n\n(IX) The public employees' retirement association created pursuant to section 24-51-201 (1);\n\n(X) The Denver health and hospital authority created pursuant to section 25-29-103 (1), C.R.S.;\n\n(XI) The Pueblo depot activity development authority created pursuant to section 29-23-104, C.R.S.;\n\n(XII) and (XIII) Repealed.\n\n(XIV) The venture capital authority created in section 24-46-202;\n\n(XV) The statewide internet portal authority created pursuant to section 24-37.7-102, C.R.S.;\n\n(XVI) Repealed.\n\n(XVII) The Colorado channel authority created pursuant to article 49.9 of this title;\n\n(XVIII) Repealed.\n\n(XIX) The Colorado electric transmission authority created in section 40-42-103 (1);\n\n(XX) The middle-income housing authority created in section 29-4-1104 (1);\n\n(XXI) The equal justice authority created in section 13-5.7-202;\n\n(XXII) The building urgent infrastructure and leveraging dollars authority created in section 24-117-104 (1);\n\n(XXIII) The Colorado disability funding authority created in section 8-88-301; and\n\n(XXIV) The court security authority created in section 13-1-502.\n\n(16) (a) \"State\" means the central civil government of the state of Colorado, which shall consist of the following:\n\n(I) The legislative, executive, and judicial branches of government established by article III of the state constitution;\n\n(II) All organs of the branches of government specified in subparagraph (I) of paragraph (a) of this subsection (16), including the departments of the executive branch; the legislative houses and agencies; and the appellate and trial courts and court personnel; and\n\n(III) State institutions of higher education.\n\n(b) \"State\" does not include:\n\n(I) Any enterprise;\n\n(I.5) An institution or group of institutions of higher education that has been designated as an enterprise pursuant to section 23-5-101.7, C.R.S.;\n\n(I.6) An institution or group of institutions of higher education that has been designated as an enterprise pursuant to section 23-5-101.8, C.R.S.;\n\n(II) Any special purpose authority;\n\n(III) Any organization declared to be a joint governmental entity under section 2-3-311 (2), C.R.S.\n\n(17) (a) \"State fiscal year spending\" means all state expenditures and reserve increases occurring during any given fiscal year as established by section 24-30-204, including, but not limited to, state expenditures or reserve increases from:\n\n(I) Moneys received by the state from enterprises; and\n\n(II) Cash funds of state institutions of higher education. For purposes of this subparagraph (II), \"cash funds\" means funds received from tuition income, fees, indirect cost recoveries, and other sources of funds that can be appropriated as cash funds from state institutions of higher education, excepting those funds derived from gifts, federal funds, or other sources for which any expenditure or reserve increase is not subject to the provisions of section 20 of article X of the state constitution.\n\n(III) and (IV) (Deleted by amendment, L. 2000, p. 2044, § 6, effective December 28, 2000.)\n\n(b) \"State fiscal year spending\" does not include reserve transfers or expenditures or any state expenditures or reserve increases:\n\n(I) For refunds of excess state revenues made in the current fiscal year or in the subsequent fiscal year;\n\n(II) From gifts, including any interest earned thereon;\n\n(III) From federal funds, including any interest earned thereon;\n\n(IV) From collections for another government;\n\n(V) From pension contributions by employees;\n\n(VI) From pension fund earnings;\n\n(VII) From damage awards, including any interest earned thereon;\n\n(VIII) From property sales, including any interest earned on proceeds therefrom; and\n\n(IX) From net proceeds from state-supervised lottery games, as defined in section 3 (1) of article XXVII of the state constitution.","path":["Title 24 - GOVERNMENT - STATE","Article 77 - State Fiscal Policies Relating to Section 20 of Article X of the State Constitution","Part 1 - GENERAL PROVISIONS"],"source_url":"https://olls.info/crs/crs2026-title-24.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"fcc010c0523e0c9c55f425498127915bc70d05d9948712f6321e66ec1dc58056","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-24-77-101","next":"us-co/c.r.s.-24-77-103"},"notice":"GroundRules: Original legal text. Not legal advice."}