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 excise tax imposed pursuant to this part 3 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. 1873, § 1, effective May 28.
Structure Colorado Code
Article 28.8 - Taxes on Marijuana and Marijuana Products
Part 3 - Retail Marijuana Excise Tax
§ 39-28.8-301. Retail Marijuana Excise Tax - Administration - Enforcement
§ 39-28.8-303. Books and Records to Be Preserved
§ 39-28.8-304. Returns and Remittance of Tax - Civil Penalty
§ 39-28.8-305. Distribution of Tax Collected
§ 39-28.8-306. Prohibited Acts - Penalties