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U.S. State Codes
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Colorado
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Title 39 - Taxation
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Specific Taxes
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Article 22 - Income Tax
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Part 20 - Refund of Revenues in Excess of State...
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
§ 39-22-2002. Fiscal years commencing on or after July 1, 1998 - state sales tax refund - authority of executive director
§ 39-22-2003. State sales tax refund - offset against state income tax - qualified individuals