Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2015. No refunds were required for unlisted years, including 1993 through 1996, 2016, and 2017.
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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,...
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
Report No. 2019-TE7
Report No. 2019-TE6
Report No. 2019-TE3
Report No. 2019-TE4
Report No. 2019-TE5
Report No. 2019-TE2
Report No. 2019-TE1
This document provides a summary of the most frequently used court filing fees, surcharges, and costs.
Colorado's transportation system consists of the state highway system, county and municipal roads, mass transit, airports, railroads, and bicycle and pedestrian routes. The system is primarily managed by the Colorado Department of Transportation (CDOT). Cities, counties, transit authorities,...
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
This issue brief outlines state regulations for bicycle transportation. It details general safety regulations, the regulations for riding an electric bicycle, and regulations regarding safety stops.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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,...
Understanding the State Budget: The Big Picture
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy...
The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save. This memorandum presents information on this constitutional requirement and its administration at the state level.
In October 2016, while Coloradans were sleeping, a self-driving semi‑trailer drove 51,744 cans of Budweiser beer from Fort Collins to Colorado Springs down Interstate 25. With the rise of investment in and the use of autonomous vehicles, governments face new challenges to address this growing...
This memorandum discusses tailpipe vehicle emission standards in the United States and the current regulations for light-duty vehicles.
In June 2014, Colorado became the first state to enact a law regulating on-demand transportation network companies (TNCs). Since then, 49 other states and the District of Columbia have established regulatory frameworks for TNCs. Unlike the taxicab industry, TNCs — such as Uber and Lyft — use a...
Final Report to the Colorado General Assembly by the Transportation Legislation Review Committee.