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. 


DR 0349 - Remediation of Contaminated Land Credit Use Schedule


The contaminated land redevelopment credit is available to property owners who receive a certificate from the Colorado Department of Public Health and Environment (“CDPHE”) verifying the credit and the approved environmental remediation of their property within Colorado. If the property owner is a taxpayer – such as an individual, trust, or C corporation – the taxpayer can either apply the credit toward its tax liability or transfer the credit to another taxpayer. 

For more information, please read FYI Income 42: Contaminated Land Redevelopment Credit.