Colorado Code
Part 20 - Refund of Revenues in Excess of State Fiscal Year Spending Limitation
§ 39-22-2003. State Sales Tax Refund - Offset Against State Income Tax - Qualified Individuals










(1.5) For purposes of this section, "adjusted gross income" means:





















































Source: L. 99: Entire part added, p. 1310, § 1, effective August 4. L. 2001: (1)(a)(I), (1)(a)(III), (3)(c), (3)(d), (4)(a)(I), (5)(a)(II), and (5)(b) amended and (1.5) added, pp. 73, 71, §§ 2, 1, effective August 8. L. 2002: (9) amended, p. 1557, § 351, effective October 1. L. 2003: (9) amended, p. 2002, § 68, effective May 22. L. 2004: (9) amended, p. 171, § 1, effective August 4. L. 2013: (4)(b) amended, (SB 13-036), ch. 2, p. 6, § 2, effective January 31. L. 2016: (1)(b)(II) amended and (1)(b)(III) repealed, (SB 16-189), ch. 210, p. 795, § 112, effective June 6.
Cross references: For the legislative declaration contained in the 2002 act amending subsection (9), see section 1 of chapter 318, Session Laws of Colorado 2002.