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Looks like there are two DIFFERENT sets of requirements, one with no age restriction.
The requirement to be at least 18 at the beginning of the tax year seems to be only if you do not have a tax liability.
According to the State of Colorado:
Sales Tax Refund - Eligible 2023 full-year residents may claim this refund by filing in the manner described below by the appropriate deadline. The refund is $800 for one qualifying taxpayer or $1,600 for two qualifying taxpayers filing jointly.
File a 2023 DR 0104 by April 15, 2024, if you:
File a 2023 DR 0104 by October 15, 2024, if you:
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