Fiscal Policy & Taxes
Tax Expenditure Evaluation: Oil Shale Tax Expenditures
Report No. 2020-TE19
Displaying 101 - 125 of 336 results
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Alternative Income Tax
Report No. 2020-TE20
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Complimentary Marketing Property to Out-of-State Vendees Exemptions
Report No. 2020-TE21
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Oil and Gas Severance Tax Stripper Well Exemption
Report No. 2020-TE22
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Annuities Exemption
Report No. 2020-TE23
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Oil and Gas Severance Tax Ad Valorem Credit
Report No. 2020-TE24
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Short-Term Testing of Property for Use in Out-of-State Manufacturing Exemption
Report No. 2020-TE25
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Corporate Condemnation Capital Gains Income Tax Deduction
Report No. 2020-TE15
Summary of Major Legislation
Criminal Justice Reform Bills
This memorandum provides a listing of criminal justice reform bills passed in Colorado over the past several years. More specifically, the attached table provides the bill number, title, and description of the criminal justice reform legislation, organized by category (i.e., bail, juvenile,...
Budget Related Publications
Forecast June 2020
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,...
Budget Related Publications
Forecast Update May 2020
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,...
Staff Publications
Community Corrections Response to COVID-19
Coronavirus (COVID-19) has impacted almost every aspect of society, including the criminal justice system, leaving crowded courts, prisons and jails especially susceptible to the outbreak. This memorandum provides an overview of how Community Corrections is handling this public health emergency...
05/08/2020
Courts & Judicial
Crimes, Corrections, & Enforcement
Public Health
Staff Publications
Colorado Courts’ Response to COVID-19
Coronavirus (COVID-19) has impacted almost every aspect of society, including the criminal justice system, leaving crowded courts, prisons and jails especially susceptible to the outbreak. This memorandum provides an overview of how courts in Colorado are handling this public health emergency. ...
05/08/2020
Courts & Judicial
Crimes, Corrections, & Enforcement
Public Health
Staff Publications
Colorado Juvenile Justice System Response to COVID-19
Coronavirus (COVID-19) has impacted almost every aspect of society, including the criminal justice system, leaving crowded courts, prisons and jails especially susceptible to the outbreak. This memorandum provides an overview of how the juvenile justice system in Colorado is handling this...
05/08/2020
Children & Domestic Matters
Courts & Judicial
Crimes, Corrections, & Enforcement
Public Health
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Exemption for Alcohol Produced by Individuals for Personal Use
Report No. 2020-TE11
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Income Tax Credit for Employer 529 Contributions
Report No. 2020-TE12
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Excise Tax Exemtpion for Alcoholic Beverages Originating Outside the U.S.
Report No. 2020-TE13
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Leases of Tangible Personal Property for 3 Years or Less Exemption
Report No. 2020-TE14
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Medical Supplies Sales Tax Exemption
Report No. 2020-TE10
Budget Related Publications
Forecast March 2020
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,...
Staff Publications
Abuse of Corpse Crimes in Other States
This memorandum addresses abuse of corpse laws in the 50 states. While the vast majority of states have enacted abuse of corpse or other related laws, they differ in definition and crime classification. For example, some states outline penalties for mutilating or defacing a corpse, while...
Fiscal Policy & Taxes
Effective Tax Rates on Oil and Natural Gas
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
02/19/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Staff Publications
Statutes of Limitations
This memorandum provides an overview of statutes of limitations, including factors that impact length, such as statutes of repose and tolling. The memorandum also includes tables listing the various criminal and civil statutes of limitations and statutes of repose in the state.
Staff Publications
Property Taxes on Oil and Natural Gas Property
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
01/31/2020
Fiscal Policy & Taxes
Natural Resources & Environment
State Revenue & Budget
Fiscal Policy & Taxes
Tax Expenditure Evaluation: Regional Home Office Insurance Premium Tax Rate Deduction
Report No. 2020-TE7