You said, "Colorado online information in page 14 of the form 104 instructions clearly says that a negative AGI does not preclude TABOR refund." My point was that it does NOT so clearly state.
I see your argument that an income of zero or less does not preclude the TABOR credit, unless you are less than 18. And, in fact, I have found a State of Colorado video that shows that you can file a return with zero federal income on the state's website, and this return generates a TABOR credit of $177, even on zero income. Please see TABOR-FAQs, and go down to "How do I claim a TABOR refund while filing a Zero Income return?"
As you can imagine, we in the Community do not have access to all the information that the product managers and software engineers have about the state tax code (i.e., if the product manager has asked the state for clarification on something). I think it odd that they went to the effort to make a video on this subject yet did not add this somewhat obvious question to the FAQ.
So I will pass this example on to the group that researches such things to see what they have to say, and perhaps create an update to the return.
Writing to you from just outside one of the dusty corners...
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