Colorado Code § 24-75-903

Definitions
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As used in this part 9, unless the context otherwise requires:
(1) "Book entry" means a form of issuance under which no physical instrument is issued
and the rights to principal and interest payments are evidenced by and may be transferred only
through a bookkeeping entry in a central registry.
(1.5) "Expenditure" means any cash expenditure or other cash disbursement which may
be made from revenue duly credited to a particular fund.
(2) "Fund" means any fund or group of accounts to which state moneys are credited,
including, but not limited to: The general fund, the highway users tax fund, the Pinnacol
Assurance fund, the Colorado water conservation board construction fund, the department of
personnel revolving fund, the correctional industries account, the capital construction fund, the
severance tax trust fund, and the higher education fund.
(3) "Note" means any note or other evidence of borrowing made under the authority of
this part 9.
(4) "Revenue" means any cash income or other cash receipt duly credited to a particular
fund.
(5) and (6) Repealed.

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