As used in this article 77, unless the context otherwise requires:\n(1)\n(a)\n'Collections for another government' means any revenue that is collected by the state for the benefit and use of another government other than the state and passed through to that government other than the state for the benefit of and use by that government.\n(b)\nFor state fiscal years commencing on or after July 1, 2023, notwithstanding the definition of 'collections for another government' in subsection (1)(a) of this section, the only revenues collected by the state for the benefit and use of another government other than the state and passed through to that government other than the state for the benefit of and use by that government that qualify as 'collections for another government' without further identification by the general assembly are revenues collected pursuant to:\n(I)\nThe authority of the government for whose benefit the state collects the revenue;\n(II)\nThe authority of the state and apportioned to another government in connection with that government forgoing the imposition of certain taxes and collecting the corresponding tax revenue; or\n(III)\nA constitutional requirement that the tioned to another government in connection with that government forgoing the imposition of certain taxes and collecting the corresponding tax revenue; or\n(III)\nA constitutional requirement that the state collect the revenue for the benefit of another government.\n(c)\n'Collections for another government', with respect to revenue that is collected in accordance with subsection (1)(b)(II) of this section, includes the revenue from the gross state cigarette tax, as defined in section\n39-22-623 (1)(a)(II)(A)\n, collected by the state pursuant to article 28 of title 39, and passed through by direct distribution to any government other than the state pursuant to sections\n24-22-118\nand\n39-22-623\n.\n(d)\n'Collections for another government', with respect to revenue that is collected in accordance with subsection (1)(b)(III) of this section, includes the limited gaming tax revenues that are collected by the state pursuant to section 9 (5)(a) of article XVIII of the state constitution and section\n44-30-601\nand passed through by direct distribution only, and not through grants, to any government other than the state pursuant to section 9 (5)(b)(II) and (5)(b)(III) of article XVIII nd section\n44-30-601\nand passed through by direct distribution only, and not through grants, to any government other than the state pursuant to section 9 (5)(b)(II) and (5)(b)(III) of article XVIII of the state constitution and sections\n44-30-701 (1)(d)(II) to (1)(d)(IV)\n,\n44-30-1201 (1)\n, and\n44-30-1202\n.\n(2)\n'Damage award' means any pecuniary compensation received by the state as a result of any judgment or allowance in favor of the state.\n(3)\n'Enterprise' means a government-owned business:\n(a)\nWhich has authority to issue its own revenue bonds; and\n(b)\nWhich receives less than ten percent of its annual revenues in grants from all state and local governments in Colorado combined.\n(4)\n'Expenditure' means the appropriation or disbursement of any state general fund or cash fund moneys for any expense incurred by the state.\n(5)\n'Federal funds' means any pecuniary resources received by the state from the national government of the United States.\n(6)\n'Gift' means something of value which is given to the state voluntarily by any person or entity, regardless of whether such person or entity specifies the purpose or purposes for which such thing of value is to be omething of value which is given to the state voluntarily by any person or entity, regardless of whether such person or entity specifies the purpose or purposes for which such thing of value is to be used. 'Gift' includes, but is not limited to, voluntary contributions received by the state as a result of any state voluntary contribution program established pursuant to article 22 of title 39, C.R.S. 'Gift' does not include federal funds or any pecuniary compensation received by the state from any other governmental entity.\n(7)\n(a)\n'Grant' means any direct cash subsidy or other direct contribution of money from the state or any local government in Colorado which is not required to be repaid.\n(b)\n'Grant' does not include:\n(I)\nAny indirect benefit conferred upon an enterprise from the state or any local government in Colorado;\n(II)\nAny revenues resulting from rates, fees, assessments, or other charges imposed by an enterprise for the provision of goods or services by such enterprise;\n(III)\nAny federal funds, regardless of whether such federal funds pass through the state or any local government in Colorado prior to receipt by an enterprise;\n(IV)\nAny moneys received by rprise;\n(III)\nAny federal funds, regardless of whether such federal funds pass through the state or any local government in Colorado prior to receipt by an enterprise;\n(IV)\nAny moneys received by the division of parks and wildlife, created in section\n33-9-104\n, from the great outdoors Colorado trust fund established in section 2 of article XXVII of the state constitution;\n(V)\nAny revenues received by the division of brand inspection created in section\n24-1-123 (4)(g)(I)\n.\n(8)\n'Inflation' means the percentage change in the consumer price index for the Denver-Boulder consolidated metropolitan statistical area for all urban consumers, all goods, as published by the United States department of labor, bureau of labor statistics, or its successor index.\n(9)\n'Pension contributions by employees' means the amount contributed by state employees to the retirement plans of such employees.\n(10)\n'Pension fund earnings' means the amount which is earned from the investment of moneys set apart for the payment of retirement income for state employees.\n(11)\n'Property sale' means:\n(a)\nAny transfer of the ownership of an estate in tangible assets or intangible rights, excluding s set apart for the payment of retirement income for state employees.\n(11)\n'Property sale' means:\n(a)\nAny transfer of the ownership of an estate in tangible assets or intangible rights, excluding leasehold interests, in which or to which the state has rights protected by law from the state to any party for consideration; or\n(b)\nAny contract resulting in the payment of pecuniary compensation to the state for permitting another to exploit, use, or market nonrenewable natural resources which are located on real property owned by the state and which are subject to depletion with use.\n(12)\n'Reserve' means any unrestricted general fund or cash fund year-end balance which is held by the state to meet any needs or demands.\n(13)\n'Reserve increase' means any action which has the effect of increasing a reserve.\n(14)\n'Reserve transfers or expenditures' means moneys which are passed from one fund of cash or assets held by the state as a reserve to another such fund or moneys which are disbursed from such fund.\n(15)\n(a)\n'Special purpose authority' means any entity that is created pursuant to state law to serve a valid public purpose, which is either a political subdivision of the isbursed from such fund.\n(15)\n(a)\n'Special purpose authority' means any entity that is created pursuant to state law to serve a valid public purpose, which is either a political subdivision of the state or an instrumentality of the state, which is not an agency of the state, and which is not subject to administrative direction by any department, commission, bureau, or agency of the state.\n(b)\n'Special purpose authority' includes, but is not limited to:\n(I)\nThe Colorado housing and finance authority created pursuant to section\n29-4-704\n, C.R.S.;\n(II)\nThe university of Colorado hospital authority created pursuant to section\n23-21-503 (1)\n, C.R.S.;\n(III)\nThe Colorado water resources and power development authority created pursuant to section\n37-95-104 (1)\n, C.R.S.;\n(IV)\nPinnacol Assurance created pursuant to section\n8-45-101\n, C.R.S.;\n(V)\nThe Colorado educational and cultural facilities authority created pursuant to section\n23-15-104 (1)\n, C.R.S.;\n(VI)\nThe Colorado health facilities authority created pursuant to section\n25-25-104 (1)\n, C.R.S.;\n(VII)\n(Deleted by amendment, L. 2000, p. created pursuant to section\n23-15-104 (1)\n, C.R.S.;\n(VI)\nThe Colorado health facilities authority created pursuant to section\n25-25-104 (1)\n, C.R.S.;\n(VII)\n(Deleted by amendment, L. 2000, p. 1296, § 19, effective May 26, 2000.)\n(VIII)\nThe Colorado agricultural development authority created pursuant to section\n35-75-104 (1)\n, C.R.S.;\n(IX)\nThe public employees' retirement association created pursuant to section\n24-51-201 (1)\n;\n(X)\nThe Denver health and hospital authority created pursuant to section\n25-29-103 (1)\n, C.R.S.;\n(XI)\nThe Pueblo depot activity development authority created pursuant to section\n29-23-104\n, C.R.S.;\n(XII) and (XIII)\nRepealed.\n(XIV)\nThe venture capital authority created in section\n24-46-202\n;\n(XV)\nThe statewide internet portal authority created pursuant to section\n24-37.7-102\n, C.R.S.;\n(XVI)\nRepealed.\n(XVII)\nThe Colorado channel authority created pursuant to article 49.9 of this title;\n(XVIII)\nRepealed.\n(XIX)\nThe Colorado electric transmission authority created in section\n40-42-103 (1)\n;\n(XX)\nThe middle-income housing authority created in section\n29-4-1104 (1)\n; and\n(XXI)\nThe equal justice authority created in electric transmission authority created in section\n40-42-103 (1)\n;\n(XX)\nThe middle-income housing authority created in section\n29-4-1104 (1)\n; and\n(XXI)\nThe equal justice authority created in section\n13-5.7-202\n.\n(16)\n(a)\n'State' means the central civil government of the state of Colorado, which shall consist of the following:\n(I)\nThe legislative, executive, and judicial branches of government established by article III of the state constitution;\n(II)\nAll organs of the branches of government specified in subparagraph (I) of paragraph (a) of this subsection (16), including the departments of the executive branch; the legislative houses and agencies; and the appellate and trial courts and court personnel; and\n(III)\nState institutions of higher education.\n(b)\n'State' does not include:\n(I)\nAny enterprise;\n(I.5)\nAn institution or group of institutions of higher education that has been designated as an enterprise pursuant to section\n23-5-101.7\n, C.R.S.;\n(I.6)\nAn institution or group of institutions of higher education that has been designated as an enterprise pursuant to section\n23-5-101.8\n, C.R.S.;\n(II)\nAny special purpose authority;\n(III)\nAny .6)\nAn institution or group of institutions of higher education that has been designated as an enterprise pursuant to section\n23-5-101.8\n, C.R.S.;\n(II)\nAny special purpose authority;\n(III)\nAny organization declared to be a joint governmental entity under section\n2-3-311 (2)\n, C.R.S.\n(17)\n(a)\n'State fiscal year spending' means all state expenditures and reserve increases occurring during any given fiscal year as established by section\n24-30-204\n, including, but not limited to, state expenditures or reserve increases from:\n(I)\nMoneys received by the state from enterprises; and\n(II)\nCash funds of state institutions of higher education. For purposes of this subparagraph (II), 'cash funds' means funds received from tuition income, fees, indirect cost recoveries, and other sources of funds that can be appropriated as cash funds from state institutions of higher education, excepting those funds derived from gifts, federal funds, or other sources for which any expenditure or reserve increase is not subject to the provisions of section 20 of article X of the state constitution.\n(III) and (IV)\n(Deleted by amendment, L. 2000, p. other sources for which any expenditure or reserve increase is not subject to the provisions of section 20 of article X of the state constitution.\n(III) and (IV)\n(Deleted by amendment, L. 2000, p. 2044, § 6, effective December 28, 2000.)\n(b)\n'State fiscal year spending' does not include reserve transfers or expenditures or any state expenditures or reserve increases:\n(I)\nFor refunds of excess state revenues made in the current fiscal year or in the subsequent fiscal year;\n(II)\nFrom gifts, including any interest earned thereon;\n(III)\nFrom federal funds, including any interest earned thereon;\n(IV)\nFrom collections for another government;\n(V)\nFrom pension contributions by employees;\n(VI)\nFrom pension fund earnings;\n(VII)\nFrom damage awards, including any interest earned thereon;\n(VIII)\nFrom property sales, including any interest earned on proceeds therefrom; and\n(IX)\nFrom net proceeds from state-supervised lottery games, as defined in section 3 (1) of article XXVII of the state constitution.\nAmended by 2024 Ch. 359,§ 2, eff. 6/3/2024.\nAmended by 2024 Ch. 339,§ 6, eff. 6/3/2024.\nAmended by 2022 Ch. 354, § 1, eff. 6/3/2022.\nAmended by 2021 Ch. 329, § 7, eff. of the state constitution.\nAmended by 2024 Ch. 359,§ 2, eff. 6/3/2024.\nAmended by 2024 Ch. 339,§ 6, eff. 6/3/2024.\nAmended by 2022 Ch. 354, § 1, eff. 6/3/2022.\nAmended by 2021 Ch. 329, § 7, eff. 6/24/2021.\nAmended by 2014 Ch. 386, § 5, eff. 6/6/2014.\nAmended by 2013 Ch. 338, § 15, eff. 5/28/2013.\nL. 93: Entire article added, p. 1496, § 1, effective June 6. L. 94: (15)(b)(X) added, p. 671, § 3, effective April 19; (15)(b)(XI) added, p. 964, § 2, effective April 28. L. 98: (15)(b)(V) amended, p. 609, § 17, effective May 4. L. 99: (1) amended, p. 1235, § 1, effective August 4. L. 2000: (15)(b)(VII) amended, p. 1296, § 19, effective May 26; (16)(b)(III) added, p. 1674, § 2, effective June 1. Referred 2000: (17)(a) and (17)(b)(IX) amended, p. 2044, § 6, effective upon proclamation of the governor, December 28, 2000. L. 2001: (7)(b)(IV) added, p. 204, § 3, effective July 1; (15)(b)(XII) added, p. 1048, § 29, effective July 1. L. 2002: (15)(a) and (15)(b)(IV) amended, p. 1896, § 67, effective July 1. L. 2003: (15)(b)(XIII) added, p. 2551, § 10, effective June 5. L. 2004: (15)(b)(XIV) added, p. 28, § 7, effective March 4; (15)(b)(XV) added, p. (15)(b)(IV) amended, p. 1896, § 67, effective July 1. L. 2003: (15)(b)(XIII) added, p. 2551, § 10, effective June 5. L. 2004: (15)(b)(XIV) added, p. 28, § 7, effective March 4; (15)(b)(XV) added, p. 1673, § 2, effective June 3; (7)(b)(V) added, p. 645, § 3, effective July 1; (16)(b)(I.5) added, p. 722, § 12, effective July 1; (16)(b)(I.6) added, p. 1936, § 7, effective July 1. L. 2007: (15)(b)(XVI) added, p. 1172, § 2, effective May 23. L. 2008: (17)(a)(II) amended, p. 119, § 8, effective March 19. L. 2009: (15)(b)(XVII) added, (HB 09-1307), ch. 1291, p. 1291, § 2, effective August 5. L. 2011: (7)(b)(IV) amended, (SB 11-208), ch. 1383, p. 1383, § 5, effective July 1. L. 2012: (15)(b)(XVIII) added, (HB12-1224), ch. 591, p. 591, § 3, effective May 9; (15)(b)(XVI) repealed, (HB12-1315), ch. 974, p. 974, § 33, effective July 1. L. 2013: (15)(b)(XII) amended, (HB 13-1115), ch. 1973, p. 1973, § 15, effective May 28. L. 2014: (15)(b)(XVIII) repealed, (SB 14-127), ch. 1929, p. 1929, § 5, effective June 6.\n(1) Subsections (17)(a) and (17)(b)(IX) were amended by Senate Bill 00-084. That bill contained a referendum clause and was approved by a vote of the registered electors of the state fective June 6.\n(1) Subsections (17)(a) and (17)(b)(IX) were amended by Senate Bill 00-084. That bill contained a referendum clause and was approved by a vote of the registered electors of the state of Colorado on November 7, 2000. Subsections (17)(a) and (17)(b)(IX) were effective upon the proclamation of the governor, December 28, 2000. The vote count for the measure was as follows:\nFOR: 836,390\nAGAINST: 783,275\n(2) Subsection (15)(b)(XIII)(B) provided for the repeal of subsection (15)(b)(XIII), effective December 15, 2003, unless the state treasurer and the tobacco litigation settlement financing corporation entered into at least one property sale contract pursuant to article 82.5 of this title. No such contract had been entered into as of December 15, 2003. (See L. 2003, p. 2551.)\n(3) Subsection (16)(b)(I.6) was originally numbered as (16)(b)(I.5) in Senate Bill 04-252 but has been renumbered on revision for ease of location.\n(4) Subsection (15)(b)(XII)(B) provided for the repeal of subsection (15)(b)(XII), effective March 31, 2015. (See L. 2013, p. 1973.)\n(1) For the legislative declaration contained in the 2004 act enacting subsection (15)(b)(XIV), see section 1 of repeal of subsection (15)(b)(XII), effective March 31, 2015. (See L. 2013, p. 1973.)\n(1) For the legislative declaration contained in the 2004 act enacting subsection (15)(b)(XIV), see section 1 of chapter 11, Session Laws of Colorado 2004. (2) For the legislative declaration contained in the 2004 act enacting subsection (16)(b)(I.5), see section 1 of chapter 215, Session Laws of Colorado 2004. (3) For the legislative declaration contained in the 2004 act enacting subsection (16)(b)(I.6), see section 1 of chapter 391, Session Laws of Colorado 2004. (4) For the legislative declaration in SB 14-127, see section 1 of chapter 386, Session Laws of Colorado 2014. (5) For the legislative declaration in HB 24-1469, see section 1 of chapter 359, Session Laws of Colorado 2024. For the legislative declaration in HB 24-1286, see section 1 of chapter 339, Session Laws of Colorado 2024.
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