Alternatives to the Gallagher Amendment Interim Study Committee Summary Report
Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council...
Second Regular Session | 74th General Assembly
Colorado General Assembly
Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council...
Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force. ...
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
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. Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters...
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,...
This memorandum responds to your request for background information related to the January 1, 2019, transition to full-strength beer.
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2018, the state received $177.3 million, including a one‑time payment of $113.3 million pursuant to the Nonparticipating Manufacturers Adjustment Settlement Agreement...
This memorandum provides an overview of Colorado's regulatory framework for electronic nicotine delivery systems (ENDS).
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,...
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.
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.
Report No. 2018-TE
Report No. 2019-TE3
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Report No. 2019-TE6
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Report No. 2018-TE1
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Report No. 2018-TE6
Report No. 2018-TE8
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Report No. 2018-TE11
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Report No. 2019-TE9
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