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Tax Expenditure Evaluation

State Income Tax Refund Deductions

Subject

Fiscal Policy & Taxes

Agency

Office of the State Auditor

Published

04/15/2019

Report No. 2019-TE12

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

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Related Publications

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Tax Expenditure Evaluation

Structural Cigarette and Tobacco Products Excise Tax Expenditures

Report No. 2020-TE5

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Cigarette Excise Tax Stamp Discount and Tobacco Products Excise Tax Vendor Allowance

Report No. 2020-TE6

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subjects:

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Unauthorized Insurance Premium Tax Expenditures

Report No. 2020-TE1

Publishing Agency:

Office of the State Auditor

Date:

01/21/2020

Subjects:

Fiscal Policy & Taxes

Insurance

Staff Publications

Dynamic Modeling

A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...

Publishing Agency:

Legislative Council Staff

Date:

01/15/2020

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

General Assembly

State Revenue & Budget

Final/Annual Reports

2019 Tax Expenditure Evaluation Interim Study Committee Final Report

Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.

Publishing Agency:

Legislative Council Staff

Date:

01/06/2020

Subjects:

Fiscal Policy & Taxes

General Assembly

Issue Briefs

The Specific Ownership Tax (20-01)

In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.

Publishing Agency:

Legislative Council Staff

Date:

01/03/2020

Subjects:

Fiscal Policy & Taxes

Transportation & Motor Vehicles

Budget Related Publications

Forecast December 2019

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,...

Publishing Agency:

Legislative Council Staff

Date:

12/19/2019

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Staff Publications

Marijuana Revenue in the State Budget

This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.

Publishing Agency:

Legislative Council Staff

Date:

12/06/2019

Subject:

Fiscal Policy & Taxes

Staff Publications

Tax Expenditure Evaluation Interim Study Committee Summary Report

Tax Expenditure Evaluation Interim Study Committee Summary Report.

Publishing Agency:

Legislative Council Staff

Date:

11/05/2019

Subject:

Fiscal Policy & Taxes

Final/Annual Reports

Sales and Use Tax Simplification Task Force 2019 Final Report

Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.

Publishing Agency:

Legislative Council Staff

Date:

11/04/2019

Subjects:

Fiscal Policy & Taxes

General Assembly

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