Yeah, the "FYI Income 67" tax bulletin lists only 'common' electric vehicles. :x
http://www.colorado.gov/cms/forms/dor-tax/Income67.pdf
But the method is straightforward, though open to interpretation since there is no gasoline version of the i for us to compare.
Take a Lancer, starting at $15,995 versus an iMiEV, starting at an after-Fed $21,625, for a premium of $5630. The CO tax credit would be 75% of that, or $4222.50.
For a used i that hasn't previously received a CO credit, they require you to compare the car's % depreciation to the credit when new. So, if our $21,995 one year old i was only worth $15,850, that's 28% depreciated, and a tax credit of $3040.20 for a used car. I'm pretty sure that the credit does not carry over if you owe less than the credit, but it is
refundable.
http://www.kbb.com/mitsubishi/i-miev/2012-mitsubishi-i-miev/es-hatchback-4d/?pricetype=private-party&vehicleid=370430&intent=trade-in-sell&mileage=21000&anchor=true&anchor=true