For the purposes of promoting the economic development of this state, there is hereby created in the state treasury the Colorado business incentive fund. The fund shall consist of moneys transferred in accordance with the provisions of section 43-10-110, C.R.S. No intergovernmental agreement which is funded from the Colorado business incentive fund shall be funded from general fund moneys or other state moneys. Moneys in such fund shall be subject to annual appropriation by the general assembly. Through the creation of this fund, it is the intent of the general assembly to create an enhanced and stable revenue source for moneys to expend for economic development purposes.
C.R.S. § 24-46.5-102