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.

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-TE6

Report No. 2019-TE4

Report No. 2019-TE2

This document provides a summary of the most frequently used court filing fees, surcharges, and costs.  
 

This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.

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.

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...

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...