39-22-2005 Refund of Remaining Excess Revenues from State Fiscal Year 2022-2023 Only. Basis and Purpose. The bases for this rule are sections 39-21-112(1) and 39-22-2005,

C.R.S. The purpose of this rule is to publish the amount of the refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023. (1) For the income tax year beginning on January 1, 2023, the amount of the identical individual refund calculated pursuant to section 39-22-2005(2), C.R.S., is: (a) in the case of a qualified individual filing a single return, $800; and (b) in the case of two qualified individuals filing a joint return, $1,600.