{"data":{"id":"us-co/c.r.s.-39-28.5-108.5","jurisdiction":"us-co","citation":"C.R.S. § 39-28.5-108.5","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 tax increase set forth in section 39-28.5-102, 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 28.5 - Tax on Tobacco Products"],"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":"28032226904cbab52584842447a964c3287285ed238d3a72f29d9cd2931fc665","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-28.5-108","next":"us-co/c.r.s.-39-28.5-109"},"notice":"GroundRules: Original legal text. Not legal advice."}