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Tax Expenditure Evaluation

Off-Road Fuel Use Excise Tax Exemptions

Subjects

Agriculture

Fiscal Policy & Taxes

Transportation & Motor Vehicles

Agency

Office of the State Auditor

Published

07/15/2019

Report No. 2019-TE23

Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.

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Issue Briefs

Individual Income Tax (2014)

The individual income tax is the largest source of General Fund revenue, accounting for 60 percent of General Fund collections in FY 2013-14. This issue brief provides a brief history of Colorado income tax rates, discusses the general process for determining Colorado’s individual income tax,...

Publishing Agency:

Legislative Council Staff

Date:

12/11/2014

Subject:

Fiscal Policy & Taxes

Issue Briefs

Transportation Planning and Funding in Colorado

This issue brief examines the entities and revenue sources used to administer and finance Colorado's transportation system.

Publishing Agency:

Legislative Council Staff

Date:

11/20/2014

Subjects:

State Revenue & Budget

Transportation & Motor Vehicles

Issue Briefs

Disaster Mitigation and Relief Tax Breaks (2014)

In response to natural disasters that have hit Colorado in recent years, the General Assembly has enacted a number of tax breaks aimed at mitigating or relieving the impact of these disasters on taxpayers. Tax breaks can take a number of different forms, such as an income tax deduction,...

Publishing Agency:

Legislative Council Staff

Date:

11/18/2014

Subject:

Fiscal Policy & Taxes

Issue Briefs

Statutory Transfer to Fund Transportation and Capital Construction (2014)

Senate Bill (SB) 09-228, adopted by the General Assembly during the 2009 legislative session, creates a five-year block of statutory transfers from the General Fund to finance transportation and capital construction projects. This issue brief discusses the state law that specifies the amounts of...

Publishing Agency:

Legislative Council Staff

Date:

11/17/2014

Subjects:

Capital Construction

State Revenue & Budget

Transportation & Motor Vehicles

Issue Briefs

State Taxes on Marijuana (2014)

In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.

Publishing Agency:

Legislative Council Staff

Date:

10/31/2014

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Summary of Major Legislation

Summary of Tax and Finance Legislation (2014)

The attached document provides a summary of major legislation considered by the General Assembly pertaining to taxes and fiscal policy.

Publishing Agency:

Legislative Council Staff

Date:

07/07/2014

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Summary of Major Legislation

Summary of Transportation Legislation (2014)

This document provides a summary of transportation legislation considered by the General Assembly during the 2014 legislative session.

Publishing Agency:

Legislative Council Staff

Date:

06/23/2014

Subject:

Transportation & Motor Vehicles

Summary of Major Legislation

Summary of Motor Vehicles and Traffic Regulation Legislation (2014)

This document provides a summary of major motor vehicles and traffic regulation legislation considered by the General Assembly during the 2014 session.

Publishing Agency:

Legislative Council Staff

Date:

06/19/2014

Subject:

Transportation & Motor Vehicles

Summary of Major Legislation

Summary of Agriculture Legislation (2014)

The General Assembly considered bills on a variety of agricultural issues in 2014 including agricultural labeling, agriculture oversight, taxation, and animal care. This document provides a summary of the legislation.

Publishing Agency:

Legislative Council Staff

Date:

06/10/2014

Subject:

Agriculture

Staff Publications

Class A Traffic Infractions

Crime Classification Guide for Class A Traffic Infractions

Publishing Agency:

Legislative Council Staff

Date:

05/07/2014

Subjects:

Crimes, Corrections, & Enforcement

Transportation & Motor Vehicles

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