Agricultural Applicator Aviation Fuel Tax Refund
Report No. 2024-TE7
Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2024-TE7
This memorandum provides information about irrigation districts in Colorado. Specifically, it discusses the current irrigation districts, the powers and duties of irrigation districts, and how those powers and duties compare to those of special districts.
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.
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.
Sunset laws allow the General Assembly to periodically review the need for state regulations, advisory committees, or state agencies and to update the law creating the agency or function. To accomplish this review, committees of reference hold public sunset hearings on sunset reports issued by...
Among the allowable uses of federal American Rescue Plan Act (ARPA) funds, states have the most flexibility in spending the portion of funding used to offset the state revenue loss attributable to the COVID-19 pandemic. This memorandum provides information on the revenue loss reported for...
The memo provides the General Committee Procedural Guidelines for the House Agriculture, Livestock, and Water Committee.
The subpanel supporting the Economic Relief and Recovery Task Force is pleased to present this final report. After the Summary of Findings. The report is divided into five discrete sections. The organization into discrete sections reflects the organization of the work of the subpanel. In order...
Report No. 2022-TE10
Report No. 2022-TE11
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Report No. 2022-TE12