Tax Expenditure Evaluation
Historic Property Preservation Tax Credit
Report No. 2019-TE7
01/16/2019
Business & Economic Development
Fiscal Policy & Taxes
Housing
Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2019-TE7
Severance taxes are imposed on the extraction of certain non-renewable natural resources, including coal, molybdenum and metallic minerals, and oil and gas. The tax base and rate vary depending on the type of resource extracted.