Can 16 year olds working in Colorado eligible for Tabor refund?

[netgig]

What are the rules for Colorado Tabor tax refund?

[ee-ea]

TABOR info here

https://tax.colorado.gov/TABOR#:~:text=2023%20TABOR%20Refund,-The%20Department%20of&text=File%20a%20...

[netgig]

Your link does not match this answer:  https://ttlc.intuit.com/community/after-you-file/discussion/my-colorado-state-form-is-giving-me-a-ta...

Please clarify.

[JohnW152]

Sixteen-year-olds can be eligible for the TABOR credit, if they meet the qualifications.

A taxpayer under age 18 can claim the credit if they were a full-year Colorado resident during the tax year and 

• They have a Colorado tax liability or 
• They are claiming a refund of Colorado wage withholding from a Form W-2.

According to Line 34, State Sales Tax Refund in the Form DR 0104 Booklet: 

If you are a full-year Colorado resident who was under 18 as of January 1, 2023, you may claim the state sales tax refund only if you have a Colorado tax liability (line 14 must be greater than 0) or you are claiming a refund of Colorado wage withholding on a W-2. Your return must be postmarked by October 15, 2024.

 [Bolding mine.]

See also the Colorado Department of Revenue's Taxpayer's Bill of Rights (TABOR) Information.