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 revenues generated by the retail marijuana sales tax imposed pursuant to this part 2 as approved by the voters at the statewide election in November 2013, may be collected and spent as voter-approved revenue changes and shall not require voter approval subsequent to the voter approval required pursuant to part 4 of this article.
Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1870, § 1, effective May 28.
Structure Colorado Code
Article 28.8 - Taxes on Marijuana and Marijuana Products
Part 2 - Retail Marijuana Sales Tax
§ 39-28.8-201. Retail Marijuana Sales Tax - Administration - Enforcement
§ 39-28.8-202. Retail Marijuana Sales Tax
§ 39-28.8-203. Disposition of Collections - Definitions