Fiscal Policy & Taxes Refund Mechanisms Used for Prior TABOR Surpluses Subject: Fiscal Policy & Taxes State Revenue & Budget Published: February 17, 2022 Agency: Legislative Council Staff Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020. Download Document