Collections for Another Government
Section 20 of article X of the state constitution (TABOR) defines "fiscal year spending" as not including "collections for another government". Although TABOR does not define "collections for another government", the TABOR implementing statutes do. The definition of "collections for another government" in the implementing statutes specifically limits such collections to revenue collected by the state for the benefit of another government that is collected pursuant to the authority of the other government.
- The authority of the government for whose benefit the state collects the revenue;
- The authority of the state and apportioned to another government
that forgoes the ability to impose certain taxes and collectin connection with that government forgoing the imposition of certain taxes and collecting the corresponding tax revenue; or - A constitutional requirement that the state collect the revenue for the benefit of another government.
(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)