0 chapters · 3,055 sections in this title.
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 s…
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
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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 …