CO Const., Article X, Section 1

Fiscal year. The fiscal year shall commence on the first day of October in each year, unless otherwise provided by law. Source: Entire article added, effective August 1, 1876, see L. 1877, p. 57. Editor's note: The 2021 state fiscal period begins on July 1 in each year, pursuant to § 24-30-204. Cross references: For taxation generally, see title 39.