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1999 Colorado Attorney General Reports and Opinions 1 (1999)

handle is hein.sag/sagco0054 and id is 1 raw text is: GALE A. NORTON
Attorney General
RICHARD A. WESTFALL
Solicitor General

STATE OF COLORADO
DEPARTMENT OF LAW
OFFICE OF THE ATTORNEY GENERAL

STATE SERVICES BUILDING
1525 Sherman Street - 5th Floor
Denver, Colorado 80203
Phone (303) 866-4500
FAX (303) 866-5691

FORMAL                        )
OPINION                      )
)                No. 99-1
of                        )
)             January 7, 1999
GALEA. NORTON                     )
Attorney General                 )
This Opinion is written in response to a request from the Director of the Lottery
Division, Department of Revenue for an interpretation of § 33-60-104(1)(c), C.R.S. (1998).
QUESTION PRESENTED AND CONCLUSION
Whether the term preceding calendar year used in § 33-60-104(1)(c), C.R.S. (1998),
means a year which runs from January 1 through December 31, inclusive.
Yes. The term preceding calendar year means the first year prior to the present year
that runs from January 1 through December 31 inclusive.
ANALYSIS
In 1992, voters of the State adopted Colo. Const. art. XXVII, the Great Outdoors
Colorado Program (hereinafter Program). The Program guarantees that net proceeds from
State-supervised lottery games are dedicated to the preservation and enhancement of the
State's wildlife, park, river trail and open-space heritage, and specifies their distribution.
Colo. Const. art. XXVII, § 1. For each quarter commencing July 1, 1998, forty percent of the
net Lottery proceeds is allocated to the Conservation Trust Fund,' and ten percent is allocated
to the Division of Parks and Outdoor Recreation of the Department of Natural Resources.
The remaining funds go to the Great Outdoors Colorado Trust Fund (hereinafter Trust
Fund), provided, however, that in any state fiscal year in which the portion of the net
proceeds which would otherwise be given in trust to the State Board of the Trust Fund
The Conservation Trust Fund is money which is disbursed by the Department of Local Affairs to local
governments to be used for the acquisition of new conservation sites. Section 29-21-101, C.R.S. (1998).

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