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 imposed by this article 28.6 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 article added, (HB 20-1427), ch. 248, p. 1203, § 18, effective January 1, 2021.
Structure Colorado Code
Article 28.6 - Nicotine Products Tax
§ 39-28.6-101. Legislative Declaration
§ 39-28.6-105. Licensing Required - Rules - Fines
§ 39-28.6-106. Books and Records to Be Preserved
§ 39-28.6-107. Returns and Remittance of Tax - Civil Penalty - Rules
§ 39-28.6-108. When Credit May Be Obtained for Tax Paid
§ 39-28.6-109. Distribution of Tax Collected
§ 39-28.6-110. Taxation by Cities and Towns