Catalog Search Results
Author
Series
Issue brief volume 12-12
Description
Colorado has a complex framework of laws regulating the manufacture, distribution, sale, and consumption of alcohol in the state. This issue brief outlines Colorado liquor laws; the regulatory structure; government revenue streams; and the role of state and local governments in licensing and enforcement.
Author
Series
Issue brief volume 20-03
Description
This issue brief provides background on mobile homes and an overview of the Mobile Home Park Act, including recent changes to the law regarding purchasing mobile home parks, evictions, and leases.
Author
Series
Issue brief volume 18-09
Description
In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's lease payments. COPs give the state the flexibility to build capital facilities even when funds are not available to pay for projects on a pay-as-you-go basis....
Author
Series
Issue brief volume 17-25
Description
This issue brief provides an overview of court and court facility funding. Specifically, information is provided on state, county, and information is provided on state, county, and supplemental funding grants available to assist counties with court security and facility costs.
Author
Series
Issue brief volume 17-05
Description
The specific ownership tax (SOT) is assessed on motor vehicles annually and is calculated based on a vehicle's value and age.
Author
Series
Description
This issue brief provides information on mechanisms used to refund revenue in excess of the state's constitutional spending limit. The legislature determines how the excess revenue is refunded. Over the course of TABOR's history, there have been 21 different refund mechanisms.
Author
Series
Issue brief volume 20-14
Description
This issue brief provides an overview of minors' rights to deny others access to medical records under the Health Portability and Accountability Act of 1996 (HIPAA) and Colorado state law. It also discusses state law pertaining to the ability of minors to consent to medical care.
Author
Series
Issue brief volume 15-10
Description
Three state taxes apply to marijuana, but medical and retail marijuana are taxed differently. Both medical and retail marijuana are subject to the 2.9 percent state sales tax, which is applied to most purchases in the state. Tax revenue collected from the sale of marijuana is deposited in two different funds: the Building Excellent Schools Today (BEST) Fund and the Marijuana Tax Cash Fund (MCTF)