Tax Expenditure Evaluation: Structural Cigarette and Tobacco Products Excise Tax Expenditures
Report No. 2020-TE5
Second Regular Session | 73rd General Assembly
CogaBart Dev siteReport No. 2020-TE5
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
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,...
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
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Report No. 2019-TE4
Report No. 2019-TE5
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Report No. 2019-TE7