Presented to the Joint Finance Committee at its January 5, 2017, meeting.

This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR). From FY 1993-94 through FY 2014-15, 20 state government entities have received enterprise status for at least one...

Economic Outlook for the U.S. and Colorado

The ongoing expansion in the U.S. economy is fueld by consumer contributions.

Understanding the State Budget: The Big Picture

• Where do our taxes go?
• State Government Revenue
• General Fund Budget
• TABOR Revenue Limit

Colorado’s state court system is comprised of many different courts, including the Supreme Court, the Court of Appeals (COA), and district courts. Colorado law also governs county courts and jurisdiction-specific courts in Denver.1 This issue brief describes the qualification requirements and...

This memorandum discusses Colorado law on the subject of the expungement of juvenile delinquency records, including the offenses that may not be expunged, and provides information about sealing adult arrest records, criminal records other than convictions, and conviction records. Further...

Economic Outlook for the U.S. and Colorado

The ongoing expansion in the U.S. economy is fueld by consumer contributions.

Senate Bill 16-197, signed into law on June 10, 2016, makes significant changes to laws regulating the retail sale of fermented malt beverages (3.2 percent alcohol by weight beer, commonly known as 3.2 beer), full-strength beer, wine, and spirits for off-premises consumption. This issue brief...

This issue brief provides an overview of marijuana tax revenue. Three state taxes apply to marijuana, with medical and retail marijuana taxed differently. Both medical and retail marijuana are subject to the existing 2.9 percent state sales tax, which is applied to most purchases in the state....

Economic Outlook for the U.S. and Colorado

Consistent with the later stages of economic expansion, growth has slowed for the U.S. and Colorado economies.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2017-18. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...

Probate is a general term referring to a court procedure by which a person's estate is transferred to others. In current usage, "probate" has been expanded to generally include all matters pertaining to administration of estates, including trust administration, guardianships, and...