C.R.S. § 39-10-108
For the levy of taxes for state purposes, see § 11 of article X of the Colorado constitution. As of the adjournment of the Second Regular Session of the Fifty-ninth General Assembly on May 11, 1994, no such tax was being levied. For the prohibition against the levy of taxes on real property for state purposes, see section 20 (8)(a) of article X of the Colorado constitution.