Second Regular Session | 74th General Assembly
Colorado General AssemblyCrime Classification Guide for Class 2 Misdemeanor Traffic Offenses
Crime Classification Guide for Unclassified Misdemeanor Traffic Offenses
Crime Classification Guide for Unclassified Misdemeanors
Crime Classification Guide for Class 1 Petty Offenses
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.
The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the tax credit, most recently addressed in House Bill 13-1247, and provides information on how its value is calculated.
Child support is a required payment made by a parent for the financial benefit of a child after a divorce or other dissolution of a relationship. This issue brief summarizes how child support orders are issued, details elements of child support enforcement units and various child support...
This issue brief examines Colorado's fireworks law, including the ability of cities and counties to regulate fireworks.
Gun control is a much studied and debated topic. Proponents of gun control argue that the availability of firearms is directly linked to gun deaths and injury, especially in situations of domestic violence. Opponents counter that crime victims who defend themselves with guns are less likely to...
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,...
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,...
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.
Table 1 shows the availability of the historic property preservation income tax credit and the cleanroom machinery sales and use tax exemption, each of which is available only when the Legislative Council Staff forecast indicates that General Fund revenue will be sufficient to allow General Fund...
Senate Bill 16-197, signed into law on June 10, 2016, makes significant changes to laws regulating the retail sale of fermented malt beverages (3.2 percent alcohol by weight beer, commonly known as 3.2 beer), full-strength beer, wine, and spirits for off-premises consumption. This issue brief...
Probate is a general term referring to a court procedure by which a person's estate is transferred to others. In current usage, "probate" has been expanded to generally include all matters pertaining to administration of estates, including trust administration, guardianships, and...
In 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
The purpose of this publication is to compile information on Colorado law related to sex offenses and sex offenders. Included in this report is the following:
• a listing of sex offenses in Colorado law;
• information...
The federal and state governments each provide tax incentives for landowners who designate their land as a conservation easement, foregoing certain use rights in order to preserve the land in perpetuity. This memorandum provides information on federal and state conservation easement tax...
In the 2013 legislative session, the General Assembly enacted Senate Bill 13-011, the Colorado Civil Union Act. This issue brief summarizes the provisions of the act and discusses other states' laws concerning same-sex marriage and civil unions. A brief explanation of two same-sex marriage cases...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. 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,...
The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 266,538...
This memorandum discusses Colorado law on the subject of the expungement of juvenile delinquency records, including the offenses that may not be expunged, and provides information about sealing adult arrest records, criminal records other than convictions, and conviction records. Further...
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2015, the state received $88.1 million. This memorandum presents the distribution of the received payment from 2015 and forecasts payments and distributions through FY 2017...
Colorado’s state court system is comprised of many different courts, including the Supreme Court, the Court of Appeals (COA), and district courts. Colorado law also governs county courts and jurisdiction-specific courts in Denver.1 This issue brief describes the qualification requirements and...
There are 86 courthouse facilities in Colorado: 71 courthouses and 15 probation offices. This issue brief provides an overview of court and court facility funding. Specifically, information is provided on state, county, and municipal court funding requirements and state supplemental funding...