Colorado Revised Statutes §39-22-2003(1)(a)(I), unlike (II to IV), does not prescribe an age limit. The only requirements are that (1) the individual must be a full year domicile of CO and (2) a CO individual income tax return is filed to claim a refund of CO income tax withheld from wages for the current year.

Section 39-22-2003
State sales tax refund

• offset against state income tax
• qualified individuals

(1) Intentionally left blank —Ed.
(a) For purposes of this section, “qualified individual” means:
(I) A natural person who is domiciled in this state for the entire taxable year commencing January 1 and ending December 31 of such taxable year and who has state income tax liability under section 39-22-104 for the taxable year or who files a Colorado individual income tax return to claim a refund of Colorado income tax withheld from wages for that tax year;