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Staff Publications

History of TABOR Refund Mechanisms

Subjects
Fiscal Policy & Taxes
State Revenue & Budget
Published
02/17/2022

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.

Email addresses for the Colorado legislature changed from the @state.co.us domain to the @coleg.gov domain on December 1, 2022. Details