Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 

 
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DR 0278 - Application for Passenger Mile Tax Account

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Who must apply for a passenger mile tax account and issue of the license: Any owner or operator of a vehicle, which is operated for the transportation of passengers for compensation, with a seating capacity of more than fourteen passengers, must apply for an account and license.