Colorado Code § 39-37-112

Revenue and spending limitations. Notwithstanding any limitations on
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revenue, spending, or appropriations contained in section 20 of article X of the state constitution
or any other provision of law, all revenue generated by the excise tax levied pursuant to this part
1 as approved by the voters at the statewide election in November 2024, may be collected and
spent as a voter-approved revenue change and shall not require voter approval subsequent to the
voter approval required pursuant to part 2 of this article 37.

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