TABOR emergency provisions

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Title: TABOR emergency provisions
Creator: Sobetski, Greg.
Corporate Contributor: Colorado. General Assembly. Legislative Council.
Date: 2021
Publisher: Colorado Legislative Council
Place of Publication: Denver, CO
Abstract: This memorandum presents information on emergency fiscal provisions in Article X, Section 20, of the Colorado Constitution (TABOR). Specifically, it discusses the emergency reserve and emergency taxation provisions contained in subsections (5)and (6) of TABOR, respectively.
Notes: by Greg Sobetski.
"January 28, 2021."
"This is not a legal opinion."
Includes bibliographical references.
Online resource; title from PDF subject line of memorandum (viewed March 2021)
Topics: Tax and expenditure limitations
Tax refunds
Taxation
Places: Colorado
Extent: 1 online resource (2 pages)
Language: eng
Classification: GA4.2/T11/2021/INTERNET
Handle: http://hdl.handle.net/11629/co:34436
Record Identifier: 1240262429
Created Date: 2021-03-24T15:22:52.622Z