Taxes available - when

1 rule

Except as otherwise provided in article 1.5 of this title, all taxes levied pursuant to the provisions of articles 1 to 13 of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected.

in view

Whole section

Encodings · 1

tax_collections_available_for_fiscal_year_expenditureCO 39 § 39-1-112 · derived

C.R.S. § 39-1-112

name: tax_collections_available_for_fiscal_year_expenditure
kind: derived
entity: PoliticalSubdivision
dtype: Judgment
period: Year
source: C.R.S. § 39-1-112
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-1-112
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-1-112
versions:
  - effective_from: '0001-01-01'
    formula: |-
      tax_is_levied_pursuant_to_articles_1_to_13
      and tax_is_collected_during_political_subdivision_fiscal_year
      and article_1_5_does_not_displace_this_section

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statutes/39/39-1-112.yaml

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Rules

tax_collections_available_for_fiscal_year_expenditure

Derived

source: C.R.S. § 39-1-112

- name: tax_collections_available_for_fiscal_year_expenditure
  kind: derived
  entity: PoliticalSubdivision
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-1-112
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-1-112
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-1-112
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        tax_is_levied_pursuant_to_articles_1_to_13
        and tax_is_collected_during_political_subdivision_fiscal_year
        and article_1_5_does_not_displace_this_section

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