This issue brief provides information on mechanisms used to refund revenue in excess of the state's constitutional spending limit. The legislature determines how the excess revenue is refunded. Over the course of TABOR's history, there have been 21 different refund mechanisms., by Greg Sobetski., "April 6, 2015.", Description based on online resource; title from PDF caption, viewed November 2015.
The Task Force chairs who submitted the report, were appointed from Colorado Coalition Against Sexual Assault and Colorado Office of the Child's Representative., Task force report: Senate Bill 13-227 recommendations (November 27, 2013) -- Task force report: Senate Bill 13-227 recommendations (December 2, 2013)., Online resource; title from PDF cover (viewed May 2022)
text file, Alternative income tax -- Annuities exemption -- Cigarette excise tax stamp discount & tobacco products excise tax vendor allowance -- Coal severance tax expenditures -- Commercial trucks and trailers licensed out-of-state and nonresident motor vehicle exemptions -- Complimentary marketing property to out-of-state vendees exemptions -- Corporate condemnation capital gains income tax deduction -- Enterprise zone refundable renewable energy investment tax credit -- Enterprise zones tax expenditures -- Excise tax exemption for alcoholic beverages originating outside the U.S. -- Exemption for alcohol produced by individuals for personal use -- Gasoline and special fuel & dyed diesel sales tax exemptions -- Impact assistance credit -- Income tax credit for employer 529 contributions -- Leases of tangible personal property for 3 years or less exemption -- Medical supplies sales tax exemptions -- Oil and gas severance tax deduction for transportation costs & oil and gas severance tax deduction for manufacturing and processing costs -- Oil and gas severance tax stripper well exemption -- Oil and gas severance tax ad valorem credit -- Oil shale tax expenditures -- Old and new investment tax credits -- Railroad: Equipment sales and use tax and construction materials sales tax exemptions -- Regional home office nisurance premium tax rate reduction -- Residential power sales and use tax exemption -- Rural jump-start tax expenditures -- Short-term testing of property for use in out-of-state manufacturing exemption -- State-employed chaplains housing allowance -- Structural cigarette and tobacco products excise tax expenditures -- Unauthorized insurance premium tax expenditures -- Wood from trees killed or infested by certain beetles sales tax exemption., Online resource; title from Colorado Office of the State Auditor website (viewed September 2023)
text file, Advanced industry investment credit -- Aircraft manufacturer new employee credit -- Aircraft used in interstate commerce exemption -- Capital gain deductions -- Child care contribution credit -- Colorado alternative minimum tax credit -- Construction and building materials exemption -- Enterprise zone contribution tax credit -- Exemption for donations by manufacturers to government and charitable organizations -- Food for home consumption & retirement communities exemption -- Food ingredients exemption -- Food service employer-provided meals exemption -- Machinery used in manufacturing exemption -- Mass transit and ridesharing expenses deduction -- Materials used in iron, steel, and vanadium-uranium ore manufacturing and processing exemption -- Metallic minerals ad valorem credit -- Metallic minerals threshold exemption -- Molybdenum ore tonnage exemption -- New plastic recycling technology investment tax -- Pension or annuity deduction -- Precious metal bullion and coin exemption -- Prefabricated homes exemptions -- Pre-press printing exemption -- Previously taxed income deduction for individuals, estates, and trusts -- Sales by charitable organizations exemption -- School sales exemption., Online resource; title from Colorado Office of the State Auditor website (viewed October 2023)
text file, Affordable housing tax credit -- Alcoholic beverages research exemptions -- Aviation fuel exemptions -- Bingo-raffle equipment exemption -- Biotechnology sales and use tax refund -- Charitable contribution deduction -- Child care facility investment credits -- Colorado earned income tax credit -- Colorado Tuition Program deduction -- Colorado Works Program employer credit -- Components used to produce renewable energy exemption -- Conservation easement credit -- Contaminated land redevelopment credit -- Credit for purchase of uniquely valuable vehicle registration numbers -- Downloaded software exemption -- Dual resident trust tax credit -- Exonerated persons deduction -- Farm equipment and parts exemption -- First-time home buyer savings account deduction -- Foreign source income exclusions for C corporation and export partnerships -- Innovative cars and trucks credits -- Insurance premium tax credit for contributions to the Colorado Health Benefit Exchange -- Job growth credit -- Long-term care insurance credit -- Low-emitting vehicles and commercial vehicles used in interstate commerce exemptions -- Marijuana related tax expenditures -- Medical savings account deductions -- Military service persons reacquiring Colorado residency deduction -- Military Family Relief Fund grants deduction -- Non-resident aircraft sales & aircraft parts exemptions -- Nonresident disaster relief worker subtraction -- Olympic medalist income tax deduction -- Preservation of historic structures tax credit -- Property for use in space flight exemption -- Rural broadband equipment refund -- Sales use tax exemption for loans of historic aircraft to museums -- School-to-career expenses credit., Online resource; title from Colorado Office of the State Auditor website (viewed October 2023)
