{"data":{"id":"us-co/c.r.s.-24-77-103.9","jurisdiction":"us-co","citation":"C.R.S. § 24-77-103.9","heading":"Over-refunds of and unrefunded state revenues - records and disclosure.","body":"(1) The department of revenue shall maintain a record of:\n\n(a) Any amount of over-refund, as defined in section 24-77-103.7 (1), made in each fiscal year commencing on and after July 1, 2004; and\n\n(b) Any amount of state revenues in excess of the limitation on state fiscal year spending for any fiscal year commencing on or after July 1, 2004, that voters statewide did not authorize the state to retain and spend and that are required to be refunded pursuant to section 20 (7)(d) of article X of the state constitution, but that are not refunded by the state as required by the end of the next fiscal year.\n\n(2) The amount of any over-refunds or unrefunded excess state revenues, as determined by the records maintained pursuant to subsection (1) of this section, for any fiscal year commencing on and after July 1, 2004, shall be disclosed in the state financial report required to be prepared by the controller pursuant to section 24-77-106.5 for such fiscal year.","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":"cddeb9f7006b4c55a5de9698d5441e62e1ea42598048e635261fc4f7693e9368","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-24-77-103.8","next":"us-co/c.r.s.-24-77-104"},"notice":"GroundRules: Original legal text. Not legal advice."}