Open your CO state return and continue until you see a screen with the title, Qualifying for the Colorado Sales Tax Refund. Answer the next two questions and the amount will be included on your return.
The TABOR refund will be factored into your annual tax burden, meaning if you're getting a Colorado tax refund, you'll get even more. If you owe tax to the state, then you'll owe less.
Also, Tabor refunds are distributed to taxpayers based on their adjusted gross income:
Incomes up to $53,000: $177 for single filers / $354 for joint filers