C.R.S. Section 24-77-105
Emergency taxes

declaration of emergency
limitation

(1)

Emergency taxes may be imposed by the state pursuant to the requirements set forth in paragraph (a) of subsection (2) of this section without prior approval of the registered electors of the state; except that no state property tax shall be imposed as an emergency tax.

(2)

Intentionally left blank —Ed.

(a)

Any emergency tax may be imposed by the state upon:

(I)

The declaration of a state emergency by the passage of a joint resolution which is approved by a two-thirds majority of the members of both houses of the general assembly and which is approved by the governor in accordance with section 39 of article V of the state constitution; and

(II)

The imposition of an emergency tax by the passage of a bill which is approved by a two-thirds majority of the members of both houses of the general assembly and which is approved by the governor in accordance with section 11 of article IV of the state constitution.

(b)

Any emergency tax which is imposed pursuant to paragraph (a) of this subsection (2) shall be subject to approval by a majority of the registered electors of the state at the next statewide election which occurs sixty days or more after the declaration of the emergency pursuant to subparagraph (I) of paragraph (a) of this subsection (2). Any emergency tax which is not approved at such election shall expire as of the last day of the month in which such election was held.

(3)

Revenues from any emergency tax imposed pursuant to the provisions of subsection (2) of this section shall not be expended until all of the state emergency reserve has been expended for such emergency.

(4)

Any emergency tax revenues which are not expended on the declared state emergency shall be refunded within one hundred eighty days after such emergency has ended.

Source: Section 24-77-105 — Emergency taxes - declaration of emergency - limitation, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-24.pdf (accessed Oct. 20, 2023).

24‑77‑101
Legislative declaration 24‑77‑102
Definitions 24‑77‑103
Limitation on state fiscal year spending - legislative declaration - report 24‑77‑103.5
Legislative declaration - correction of errors - authority of the controller and auditor 24‑77‑103.6
Retention of excess state revenues - general fund exempt account - required uses - excess state revenues legislative report - definitions 24‑77‑103.7
Over-refunds of state revenues - definitions 24‑77‑103.8
Unrefunded state revenues 24‑77‑103.9
Over-refunds of and unrefunded state revenues - records and disclosure 24‑77‑104
State emergency reserve - cash fund - creation - declaration of emergency - reimbursement of emergency reserve expenditures 24‑77‑104.5
General fund exempt account - referendum C money - specification of uses for health care and education - definitions 24‑77‑105
Emergency taxes - declaration of emergency - limitation 24‑77‑106
Establishment of annual allowable uncommitted reserves - legislative declaration 24‑77‑106.5
Annual financial report - certification of excess state revenues 24‑77‑107
Construction 24‑77‑108
Creation of a new fee-based enterprise 24‑77‑201
Definitions 24‑77‑202
Submission of ballot issue - voter-approved revenue change 24‑77‑203
Retention of excess state revenues - transfer to state education fund - local government reimbursement - legislative declaration 24‑77‑204
Repeal

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

C.R.S. Section 24-77-105 Emergency taxes

(1)

(2)

(a)

(I)

(II)

(b)

(3)

(4)

C.R.S. Section 24-77-105
Emergency taxes