Attorney General Suthers Successfully Defends TABOR Refund Provision Before United States Supreme Court

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.

In 1999, a group of non-resident and part-year resident tax filers challenged the statutory TABOR refund provisions, arguing that the provisions unconstitutionally discriminated against non-residents and part-time resident tax payers.  The Attorney General’s office successfully defended the refund provisions in Colorado district court, the Colorado Court of Appeals and against the petition for certiorari in the U.S. Supreme Court. 

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