Please quote for me the text that states that a negative AGI does not preclude the TABOR refund. I have read and reread page 14, and I don't see it. Please copy and paste the relevant text here in your next answer.
It seems pretty clear to me that if line 34 is zero or blank, that there is no TABOR refund according to the table just above line 35 on the DR 0104 form.
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