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:
- Were at least 18 years old when the tax year began,
- Do not have a Colorado income tax liability,
- Are not claiming a refund of wage withholding, and
- Are not otherwise required to file a Colorado return because you have no federal filing requirement.
File a 2023 DR 0104 by October 15, 2024, if you:
- Have a Colorado income tax liability,
- Claim a refund of wage withholding, or
- Are required to file a Colorado return because you are required to file a federal
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
