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.
Source: L. 2020: Entire section added, (HB 20-1427), ch. 248, p. 1191, § 9, effective January 1, 2021.