{"data":{"id":"us-co/c.r.s.-39-1-112","jurisdiction":"us-co","citation":"C.R.S. § 39-1-112","heading":"Taxes available - when.","body":"Except as otherwise provided in article 1.5 of this title, all taxes levied pursuant to the provisions of articles 1 to 13 of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected.","path":["Title 39 - Taxation","Article 1 - General Provisions"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"4139d5dc10f152e50ec4fa6d183534173e8d68ef2d7c6de7e93e40c74be51c5a","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-1-111.5","next":"us-co/c.r.s.-39-1-113"},"notice":"GroundRules: Original legal text. Not legal advice."}