C.R.S. § 39-28.5-108.5
39-28.5-108.5. Revenue and spending limitations
39-28.5-108.5. Revenue and spending limitations. Notwithstanding any limitations on revenue, spending, or appropriations contained in section 20 of article X of the state constitution or any other provision of law, any revenue generated by the tax increase set forth in section 39-28.5-102, approved by the voters at the statewide election in November 2020, may be collected and spent as a voter-approved revenue change.