{"data":{"id":"us-co/c.r.s.-39-28-110.5","jurisdiction":"us-co","citation":"C.R.S. § 39-28-110.5","heading":"Revenue and spending limitations.","body":"Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, any revenue generated by the inventory tax imposed under section 39-28-103.3 and the per cigarette tax increase set forth in section 39-28-103 approved by the voters at the statewide election in November 2020, may be collected and spent as a voter-approved revenue change.","path":["Title 39 - Taxation","Article 28 - Cigarette Tax","Part 1 - CIGARETTE TAX"],"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":"85bbd71a853f375fe582ed5ce3021604e0ad47fbf12fd1691057cba56662cf6b","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-28-110","next":"us-co/c.r.s.-39-28-111"},"notice":"GroundRules: Original legal text. Not legal advice."}