0 chapters · 2,521 sections in this title.
Colo. Rev. Stat. § 24-36-111 Authority to accept deposits
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Any state bank or any national bank having its principal office in this state is authorized to accept and hold deposits of state moneys as provided in sections 24-36-104 and 24-36-109 and to give surety bonds or pledge collateral security as provided in article 10.5 of title 11, …
Colo. Rev. Stat. § 24-36-111.5 Authority to invest in real property owned by a school district
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Whenever there are moneys in the state treasury that are not immediately required to be disbursed, the state treasurer may, in the state treasurer's discretion, invest such moneys in real property owned by a school district pursuant to the provisions of section 22-54-110 (2)(d), …
Colo. Rev. Stat. § 24-36-112 Deposits in savings and loan associations
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(1) Subject to the requirements of subsection (4) of this section, the state treasurer is authorized to deposit state moneys with any state-chartered savings and loan association, or federally chartered savings and loan association having its principal office in this state, for f…
Colo. Rev. Stat. § 24-36-113 Investment of state money - limitations
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(1) (a) Whenever there are moneys in the state treasury that are not immediately required to be disbursed, the state treasurer is authorized to invest the same in fixed income securities denominated in United States dollars. In making such investments, the state treasurer shall u…
Colo. Rev. Stat. § 24-36-114 How interest earnings credited - management fee
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(1) All interest derived from the deposit and investment of state moneys shall be credited to the general fund unless otherwise expressly provided by law. (2) and (3) Repealed. Source: L. 71: R&RE, p. 99, � 1. C.R.S. 1963: � 3-6-14. L. 92: Entire section amended, p. 997, � 1, eff…
Colo. Rev. Stat. § 24-36-115 Moneys not immediately creditable - special purpose moneys
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Moneys received by the treasury department that are not immediately creditable to a particular fund or account or moneys received that are designated by law for a special purpose shall be held in custody by the state treasurer and may be subsequently withdrawn from his or her cus…
Colo. Rev. Stat. § 24-36-116 Moneys paid under protest - disposition
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(1) Moneys in the form of taxes, licenses, fees, or permits imposed by law which are paid under protest shall nonetheless be transmitted to the treasury department, which shall credit the same to an account designated moneys paid under protest. (2) If any person paying such money…
Colo. Rev. Stat. § 24-36-117 Governor may make examination
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The governor may at any time examine, or cause to be examined, the books, records, warrants, and checks kept in the treasury department and the securities held in the custody of the state treasurer, and for such purpose he or she shall be permitted full and free access. Source: L…
Colo. Rev. Stat. § 24-36-118 Applications for licenses - authority to suspend licenses - rules
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(1) Every application by an individual for a license issued by the department of the treasury or any authorized agent of such department shall require the applicant's name, address, and social security number. (2) The department of the treasury or any authorized agent of the depa…
Colo. Rev. Stat. § 24-36-119 State pension obligation notes - state-assisted firefighters’ and police officers’ old hire pension plans - legislative declaration. (Repealed)
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C.R.S. 24-36-119Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 24-36-120 Authority to assess transaction fees
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(1) Except as provided in subsection (4) of this section, for the 2002-03 fiscal year and each fiscal year thereafter, the state treasurer is authorized to assess a fee for each eligible transaction performed by the state treasurer on behalf of state departments and agencies. Not…
Colo. Rev. Stat. § 24-36-121 Authority to manage state public financing - state public financing cash fund - rules - legislative declaration - definitions
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(1) The general assembly hereby finds, determines, and declares that: (a) The state’s public financing matters are currently decentralized. Many state agencies incur financial obligations and directly or indirectly pledge or use the credit of the state without centralized managem…
Colo. Rev. Stat. § 24-36-121.5 Use of security tokens for state capital financing - feasibility study - authorization of use - legislative declaration - definitions
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(1) (a) The general assembly hereby finds and declares that: (I) Section 3 of article XI of the state constitution prohibits the state from issuing general obligation debt, and section 20 of article X of the state constitution generally requires the state to obtain voter approval…
Colo. Rev. Stat. § 24-36-122 Law enforcement officers and firefighters - work-related death - continuation of medical benefits for dependants - cash fund - created - definitions
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(1) As used in this section, unless the context otherwise requires: (a) “Board” means the law enforcement officers’ and firefighters’ continuation of benefits board created in subsection (2) of this section. (b) “Employee” means an active, full-time or part-time salaried employee…
Colo. Rev. Stat. § 24-36-123 Rent reporting for credit pilot program - Colorado housing and finance authority - appropriations - repeal. (Repealed)
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C.R.S. 24-36-123Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 24-36-124 Financed purchase of an asset or certificate of participation agreements - fund capital costs related projects at four institutions of higher education - definitions
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(1) As used in this section, unless the context otherwise requires: (a) “Agreement” means one or more financed purchase of an asset or certificate of participation agreements executed as required by subsection (2)(a) of this section. (b) “Applicable board” means either: (I) The b…
Colo. Rev. Stat. § 24-36-201 Short title. (Repealed)
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Source: L. 2020: Entire part added, (HB 20-1413), ch. 121, p. 503, � 1, effective June 23. L. 2024: Entire section repealed, (HB 24-1453), ch. 355, p. 2430, � 2, effective September 1. Editor's note: This section was relocated to part 6 of article 48.5 of this title 24 in 2024. F…
Colo. Rev. Stat. § 24-36-202 Legislative declaration. (Repealed)
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Source: L. 2020: Entire part added, (HB 20-1413), ch. 121, p. 503, � 1, effective June 23. L. 2024: Entire section repealed, (HB 24-1453), ch. 355, p. 2430, � 2, effective September 1. Editor's note: This section was relocated to part 6 of article 48.5 of this title 24 in 2024. F…
Colo. Rev. Stat. § 24-36-203 Definitions. (Repealed)
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Source: L. 2020: Entire part added, (HB 20-1413), ch. 121, p. 506, � 1, effective June 23. L. 2020, 1st Ex. Sess.: (10) amended, (HB 20B-1006), ch. 5, p. 32, � 2, effective December 7. L. 2022: (4)(b) and (4)(c) amended, (HB 22-1328), ch. 374, p. 2656, � 1, effective June 3. L. 2…
Colo. Rev. Stat. § 24-36-204 Small business recovery loan program oversight board - creation - report - repeal. (Repealed)
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C.R.S. 24-36-204Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 24-36-205 Small business recovery loan program - creation - requirements - oversight. (Repealed)
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C.R.S. 24-36-205Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 24-36-206 Small business recovery tax credits - authorization to issue - terms - report. (Repealed)
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C.R.S. 24-36-206Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 24-36-207 Use of small business recovery tax credits - carry over. (Repealed)
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C.R.S. 24-36-207Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 24-36-208 Small business recovery fund - repeal. (Repealed)
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Source: L. 2020: Entire part added, (HB 20-1413), ch. 121, p. 517, � 1, effective June 23. L. 2022: (4), (5), and (6) amended, (HB 22-1328), ch. 374, p. 2659, � 5, effective June 3. L. 2024: Entire section repealed, (HB 24-1453), ch. 355, p. 2430, � 2, effective September 1. Edit…
Colo. Rev. Stat. § 24-36-209 Office of economic development. (Repealed)
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Source: L. 2020: Entire part added, (HB 20-1413), ch. 121, p. 518, � 1, effective June 23. L. 2024: Entire section repealed, (HB 24-1453), ch. 355, p. 2430, � 3, effective September 1.
Colo. Rev. Stat. § 24-36-210 Repeal of part. (Repealed)
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Source: L. 2020: Entire part added, (HB 20-1413), ch. 121, p. 518, � 1, effective June 23. L. 2022: Entire section amended, (HB 22-1328), ch. 374, p. 2659, � 6, effective June 3. L. 2024: Entire section repealed, (HB 24-1453), ch. 355, p. 2430, � 3, effective September 1.
Colo. Rev. Stat. § 24-36-401 Legislative declaration - tax preference performance statement
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(1) The general assembly finds and declares that:(a) The insurance premium tax credits authorized by this part 4 are not refundable and do not impose an obligation of payment in any future year on the state;(b) The use of proceeds from the sale of insurance premium tax credits do…
Colo. Rev. Stat. § 24-36-402 Definitions
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As used in this part 4, unless the context otherwise requires: (1) Department means the department of the treasury. (2) Division of insurance means the division of insurance in the department of regulatory agencies created in section 10-1-103. (3) Premium tax liability means the …
Colo. Rev. Stat. § 24-36-403 Insurance premium tax credits - purchase - authorization to issue - terms - report
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(1) A qualified taxpayer may purchase insurance premium tax credits from the department in accordance with this section and may apply the tax credits against its premium tax liability in accordance with section 24-36-404. (2) (a) (I) [Editor’s note: Subsection (2)(a)(I) is effect…
Colo. Rev. Stat. § 24-36-404 Use of insurance premium tax credits - carry over
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(1) For a tax credit certificate issued in fiscal year 2025-26, the department, in consultation with the office of state planning and budgeting, prior to the sale, may determine the calendar years in which the qualified taxpayer may claim the qualified taxpayer's tax credit again…
Colo. Rev. Stat. § 24-36-405 Tax credit sale proceeds cash fund - creation
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(1) The tax credit sale proceeds cash fund is created in the state treasury. The fund consists of money generated by sale proceeds credited to the fund pursuant to section 24-36-406 and any other money that the general assembly may appropriate or transfer to the fund. (2) The sta…
Colo. Rev. Stat. § 24-36-406 Distribution of sale proceeds
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(1) Except as provided in subsection (2) of this section, each month, the state treasurer shall credit the money generated by the sale proceeds pursuant to parts 4 and 5 of this article 36 to the tax credit sale proceeds cash fund. The department shall transfer the money to the g…
Colo. Rev. Stat. § 24-36-407 Repeal of part
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This part 4 is repealed, effective December 31, 2040. Source: L. 2025, 1st Ex. Sess.: Entire part added, (HB 25B-1004), ch. 8, p. 31, � 1, effective August 28.
Colo. Rev. Stat. § 24-36-501 Legislative declaration - tax preference performance statement
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(1) The general assembly finds and declares that:(a) The corporate tax credits authorized by this part 5 are not refundable and do not impose an obligation of payment in any future year on the state;(b) The use of proceeds from the sale of corporate tax credits does not require t…
Colo. Rev. Stat. § 24-36-502 Definitions
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As used in this part 5, unless the context otherwise requires: (1) C corporation has the same meaning as in section 39-22-103 (2.5). (2) Department means the department of the treasury. (3) Income tax liability means the liability imposed by section 39-22-301. (4) Qualified taxpa…
Colo. Rev. Stat. § 24-36-503 Corporate tax credits - purchase - authorization to issue - terms - report
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(1) A qualified taxpayer may purchase income tax credits from the department in accordance with this section and may apply the tax credits against its income tax liability in accordance with section 24-36-504. (2) (a) (I) The department is authorized to issue tax credit certifica…
Colo. Rev. Stat. § 24-36-504 Use of corporate income tax credits - carry over
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(1) For a tax credit certificate issued in fiscal year 2025-26, the department, in consultation with the office of state planning and budgeting, prior to the sale, may determine the tax years in which the qualified taxpayer may claim the qualified taxpayer's tax credit against th…
Colo. Rev. Stat. § 24-36-505 Repeal of part
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This part 5 is repealed, effective December 31, 2040. Source: L. 2025, 1st Ex. Sess.: Entire part added, (HB 25B-1004), ch. 8, p. 36, � 2, effective August 28. GOVERNOR'S OFFICE
Colo. Rev. Stat. § 24-37-101 Definitions
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As used in this article 37, unless the context otherwise requires: (1) Capital construction has the same meaning as set forth in section 24-30-1301 (2). (2) Capital renewal has the same meaning as set forth in section 24-30-1301 (3). (3) Controlled maintenance has the same meanin…
Colo. Rev. Stat. § 24-37-102 Office of state planning and budgeting - creation
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There is hereby created in the office of the governor an office of state planning and budgeting, the head of which shall be the director of the office of state planning and budgeting, who shall be appointed by the governor and who shall serve at the pleasure of the governor. Sour…
Colo. Rev. Stat. § 24-37-103 Director - duties
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(1) The director shall: (a) Develop the annual executive planning, programming, and budgeting cycle, consistent with the provisions of this article; (b) Develop long-range plans for both operating and capital construction budgets and for the state revenue structure; (c) Review pe…
Colo. Rev. Stat. § 24-37-104 Acceptance of gifts and grants
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The office, with the approval of the governor, is specifically empowered to receive and expend all grants, gifts, and bequests, where such grants, gifts, or bequests involve no state funds for acquisition, construction, or operation, including federal funds available for the purp…
Colo. Rev. Stat. § 24-37-105 Transfer of functions
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(1) The office shall, on and after July 1, 1984, execute, administer, perform, and enforce the rights, powers, duties, functions, and obligations vested in the office of state planning and budgeting as a principal department prior to said date concerning the duties and functions …
Colo. Rev. Stat. § 24-37-201 State planning - responsibilities
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(1) The office of state planning and budgeting shall: (a) Repealed. (b) Stimulate and encourage state agencies to engage in long-range and short-range planning in their respective areas of responsibility with the assistance of the office of the state architect; (c) Review and coo…
Colo. Rev. Stat. § 24-37-202 Prison utilization study - repeal. (Repealed)
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Source: L. 2012: Entire section added, (HB 12-1336), ch. 152, p. 547, � 1, effective May 3. Editor's note: Subsection (4) provided for the repeal of this section, effective July 1, 2014. (See L. 2012, p. 547.)
Colo. Rev. Stat. § 24-37-301 Executive budget responsibility
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The governor, as chief executive, shall annually evaluate the plans, policies, and programs of all departments of the state government. He shall direct the formulation of his decisions into a financial plan encompassing all sources of revenue and expenditure. He shall propose thi…
Colo. Rev. Stat. § 24-37-302 Responsibilities of the office of state planning and budgeting
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(1) The office of state planning and budgeting shall assist the governor in his or her responsibilities pertaining to the executive budget. Specifically, it shall: (a) Design and prepare, in coordination with the joint budget committee of the general assembly, the forms and instr…
Colo. Rev. Stat. § 24-37-303 Governor has final authority
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The final authority and decision in all matters relating to the executive budget is hereby vested in the governor. Source: L. 83: Entire article R&RE, p. 968, � 16, effective July 1, 1984. Editor's note: This section is similar to former � 24-37-406 as it existed prior to 1983.
Colo. Rev. Stat. § 24-37-304 Additional budgeting responsibilities
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(1) In addition to the responsibilities enumerated in section 24-37-302, the office of state planning and budgeting shall: (a) Annually evaluate plans, policies, programs, and budget requests of all departments, institutions, and agencies of the executive branch of state governme…
Colo. Rev. Stat. § 24-37-305 2018-19 fiscal year - required reductions in departmental and executive branch budget requests
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(1) (a) Except as otherwise provided in subsection (1)(b) of this section, for the 2018-19 budget year, each principal department of state government that submits a budget request to the office of state planning and budgeting shall request, when submitting the budget request, a t…