DENVER – Yesterday, the U.S. Supreme Court denied certiorari in the case, Thorpe, et al. v. State of Colorado, et al., No. 04-1541, without opinion. In doing so, the Court let stand a ruling by the Colorado Court of Appeals allowing the General Assembly to refund TABOR surplus only to those who filed full-year income tax returns.
“This decision upholds the intent of the General Assembly that TABOR refunds should go only to those taxpayers who live and work in Colorado year-round,” said Attorney General Suthers.