Colorado Revised Statutes Title 24. Government State § 24-77-103.9. Over-refunds of and unrefunded state revenues--records and disclosure

(a) Any amount of over-refund, as defined in section 24-77-103.7(1), made in each fiscal year commencing on and after July 1, 2004; and

(b) Any amount of state revenues in excess of the limitation on state fiscal year spending for any fiscal year commencing on or after July 1, 2004, that voters statewide did not authorize the state to retain and spend and that are required to be refunded pursuant to section 20(7)(d) of article X of the state constitution, but that are not refunded by the state as required by the end of the next fiscal year.