Title 24, Government - State
0 chapters · 2,521 sections in this title.
Colo. Rev. Stat. § 24-77-101 Legislative declaration
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(1) The general assembly hereby finds and declares that: (a) Section 20 of article X of the state constitution, which was approved by the registered electors of this state at the 1992 general election, limits fiscal year spending of the state government; (b) It is within the legi…
Colo. Rev. Stat. § 24-77-102 Definitions
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As used in this article 77, unless the context otherwise requires: (1) (a) Collections for another government means any revenue that is collected by the state for the benefit and use of another government other than the state and passed through to that government other than the s…
Colo. Rev. Stat. § 24-77-103 Limitation on state fiscal year spending - legislative declaration - report
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(1) For fiscal year 1993-94 and each fiscal year thereafter, state fiscal year spending shall not exceed an amount equal to: (a) State fiscal year spending for the previous fiscal year as may be adjusted pursuant to the provisions of section 24-77-103.5; as modified by (b) An amo…
Colo. Rev. Stat. § 24-77-103.5 Legislative declaration - correction of errors - authority of the controller and auditor
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(1) The general assembly finds and declares that ascertaining compliance with the provisions of section 20 of article X of the state constitution requires that accurate calculations be made of state fiscal year spending. The general assembly further finds and declares that it is …
Colo. Rev. Stat. § 24-77-103.6 Retention of excess state revenues - general fund exempt account - required uses - excess state revenues legislative report - definitions
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(1) (a) Notwithstanding any provision of law to the contrary, for each fiscal year commencing on or after July 1, 2005, but before July 1, 2010, the state shall be authorized to retain and spend all state revenues in excess of the limitation on state fiscal year spending. (b) Not…
Colo. Rev. Stat. § 24-77-103.7 Over-refunds of state revenues - definitions
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(1) For purposes of this section, over-refund means a refund of state revenues that occurs when, through one or more mechanisms utilized pursuant to law to refund state revenues in excess of the limitation on state fiscal year spending for any given fiscal year, the amount of sta…
Colo. Rev. Stat. § 24-77-103.8 Unrefunded state revenues
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(1) Any amount of state revenues in excess of the limitation on state fiscal year spending for the 1996-97 fiscal year 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 stat…
Colo. Rev. Stat. § 24-77-103.9 Over-refunds of and unrefunded state revenues - records and disclosure
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(1) The department of revenue shall maintain a record of: (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 (b) Any amount of state revenues in excess of the limitation on state fiscal year spe…
Colo. Rev. Stat. § 24-77-104 State emergency reserve - cash fund - creation - declaration of emergency - reimbursement of emergency reserve expenditures - definition - repeal
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(1) The state shall establish a state emergency reserve that is held by the state for emergencies declared pursuant to subsection (3) of this section. For each state fiscal year, the state emergency reserve shall not be less than three percent of state fiscal year spending minus …
Colo. Rev. Stat. § 24-77-104.5 General fund exempt account - referendum C money - specification of uses for health care and education - definitions
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(1) The moneys in the general fund exempt account created in section 24-77-103.6 (2) shall be appropriated or transferred in the following manner: (a) (I) If available, the amount set forth in subparagraph (II) of this paragraph (a) shall be used as follows: (A) If the voters of …
Colo. Rev. Stat. § 24-77-105 Emergency taxes - declaration of emergency - limitation
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(1) Emergency taxes may be imposed by the state pursuant to the requirements set forth in paragraph (a) of subsection (2) of this section without prior approval of the registered electors of the state; except that no state property tax shall be imposed as an emergency tax. (2) (a…
Colo. Rev. Stat. § 24-77-106 Establishment of annual allowable uncommitted reserves - legislative declaration
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(1) The general assembly hereby finds and declares that: (a) Section 20 of article X of the state constitution limits state fiscal year spending; (b) Subject to certain exclusions specified in section 20 of article X of the state constitution, all state general fund revenues and …
Colo. Rev. Stat. § 24-77-106.5 Annual financial report - certification of excess state revenues
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(1) (a) For each fiscal year, the controller shall prepare a financial report for the state for purposes of ascertaining compliance with the provisions of this article. Any financial report prepared pursuant to this section shall include, but shall not be limited to, state fiscal…
Colo. Rev. Stat. § 24-77-107 Construction
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Nothing contained in this article shall be construed to apply to or impose, by implication or otherwise, any limitation, restriction, or prohibition upon or expansion of any local government fiscal policies. Source: L. 93: Entire article added, p. 1504, � 1, effective June 6.
Colo. Rev. Stat. § 24-77-108 Creation of a new fee-based enterprise
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In order to provide transparency and oversight to government mandated fees the People of the State of Colorado find and declare that: (1) A state enterprise qualified or created after January 1, 2021, as defined under Colo. Const. Art. X, section 20(2)(d), shall not receive more …
Colo. Rev. Stat. § 24-77-109 Definition of fee - scope - definitions - repeal. (Repealed)
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Source: L. 2024: Entire section added, (SB 24-230), ch. 184, p. 1026, � 13, effective May 16; (2) repealed and (4) added, (SB 24-210), ch. 468, p. 3267, � 56, effective June 6. Editor's note: Subsection (2) provided for the repeal of this section, effective June 30, 2025, if a co…