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.
