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Tax Expenditure Evaluation

Off-Road Fuel Use Excise Tax Exemptions

Fiscal Policy & Taxes
Transportation & Motor Vehicles

Report No. 2019-TE23

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

Colorado legislature email addresses ending in are no longer active. Please replace with for Colorado legislature email addresses. Details

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details