Colorado Code
Article 22 - Income Tax
Part 20 - Refund of Revenues in Excess of State Fiscal Year Spending Limitation

§ 39-22-2001. Legislative Declaration - Revenues Exceeding Tabor Limit - Sales Tax Refund - Source: L. 99: Entire part added, p. 1305, § 1,...

§ 39-22-2002. Fiscal Years Commencing on or After July 1, 1998 - State Sales Tax Refund - Authority of Executive Director - Source: L. 99: Entire part added, p. 1307, § 1,...

§ 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:...