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findings. After remand, the Court held that Colorado had not met its burden of proving that a future diversion by it should be permitted. D. Water Exports Wanting to retain the right to use its full allocations of inter- state streams and all of its intrastate waters, the State of Col- orado has historically restricted the export of surface and ground water. The recent case of Sporhase v. Nebraska, 458 U.S. 941 (1982), which struck down a Nebraska statute prohibiting the export of ground water to states that did not grant reciprocal rights to export water into Nebraska, cast serious doubt on the constitutionality of state limitations on the export of water. The court held, first, that water was an article of commerce and, second, applying the strict commerce clause scrutiny reserved for facially discriminatory state legislation, that Nebraska's reci- procity requirement imposed an impermissible burden on interstate commerce. Finally, the court held that, while Congress could consent to what would otherwise be impermissible regulation of commerce by the states, it had not done so for the statute in question. ' As a result of Sporhase, in 1983, the General Assembly revised Colorado's export statutes to tie them more closely to Colorado's entitlements under congressionally approved compacts and United States Supreme Court decrees. Prior approval of the water court or appropriate administrative agency is required before water may be exported from Colorado. Section 37-81-101, C.R.S. (1985 Supp.). However, rather than forbidding the export of water, the statutes now seek to ensure that Colorado receives credit for waters exported to other states and that no exports are approved that will interfere with Colorado's ability to meet its obligations under compacts or de- crees. Sections 37-81-101 and 103, C.R.S. (1985 Supp.). The At- torney General has a statutory duty to bring an action to enjoin any unauthorized export of water. Section 37-81-102, C.R.S. (1985 Supp.). In 1985, legislation was enacted to require the state engineer to assess and collect a "fee" of fifty dollars per acre-foot on wa- ter exported from Colorado. Section 37-81-104, C.R.S. (1985 Supp.). The Attorney General opined that imposition of this ex- port tax would violate the interstate compacts and decrees to which Colorado is a party and would also be unconstitutional. The state engineer has not sought to enforce the statute. -23-