Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2016, the state received $92.3 million. This memorandum presents the distribution of the 2016 payment and forecasts payments through 2019.

Where are we?

• 11.5% lower than the formula
• Local share falling or slowing
• State Education Fund close to depleted
• General Fund budget in cutting mode

How did we get here?

• Business cycle, demographic changes, and constitutional
...

This issue brief provides an overview of how the justice system treats juveniles found guilty of a crime in Colorado.  It discusses juvenile problem solving courts; detention and commitment; the facilities where juveniles are housed; the programs and services available; requirements for...

This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...

Public-private partnerships have become integral to developing infrastructure in Colorado and across the country. This issue brief describes public-private partnerships and summarizes public-private partnership law in Colorado.

Economic Outlook for the U.S. and Colorado

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

The purchase of goods and services by most executive branch agencies in Colorado is generally governed by the state procurement code and rules (code and rules).  The code and rules are designed to ensure the fair treatment of people seeking to do business with the state, to foster broad-based...

This document accompanied the Legislative Council Staff presentation of the June 2017 economic and revenue forecast.

In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts.  Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators.  This issue brief summarizes information on how local...

This memorandum summarizes Colorado law that governs the visitation rights of grandparents and great-grandparents and disputes concerning those rights.  The memorandum also summarizes relevant court decisions regarding grandparents' visitation rights. This memorandum is not a legal opinion.