Colorado § 39-21-302 Definitions

Colorado Statutes

§ 39-21-302 — Definitions

Colorado § 39-21-302

Title 39Taxation

Art.Procedure and Administration

This text of Colorado § 39-21-302 (Definitions) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-21-302 (2026).

Text

As used in this part 3, unless the context otherwise requires:

(1)Colorado tax profile study 2001 means the Colorado Tax Profile Study 2001 and Statistics of Income prepared in May 2004 by the office of research and analysis in the department for the individual income tax returns tax year 2000 and the corporate income tax returns filed in fiscal year 2002. (1.3) Evaluation report means the evaluation report that the state auditor is required to prepare pursuant to section 39-21-305. (1.5) State auditor means the state auditor described in section 2-3-102, C.R.S.

(2)Tax expenditure means a tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate for certain persons, types of income, transactions, or property that results in reduce

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As used in this part 3, unless the context otherwise
requires:

(1) Colorado tax profile study 2001 means the Colorado Tax Profile Study
2001 and Statistics of Income prepared in May 2004 by the office of research and
analysis in the department for the individual income tax returns tax year 2000 and
the corporate income tax returns filed in fiscal year 2002.

(1.3) Evaluation report means the evaluation report that the state auditor is
required to prepare pursuant to section 39-21-305.

(1.5) State auditor means the state auditor described in section 2-3-102,
C.R.S.

(2) Tax expenditure means a tax provision that provides a gross or taxable
income definition, deduction, exemption, credit, or rate for certain persons, types of
income, transactions, or property that results in reduced tax revenue.

(3) Tax profile and expenditure report or report means the biennial report
that the department is required to prepare pursuant to section 39-21-303 (1).

Legislative History

Source: L. 2011: Entire part added, (SB 11-184), ch. 290, p. 1348, � 3, effective June 3. L. 2016: (1.3) and (1.5) added, (SB 16-203), ch. 211, p. 817, � 2, effective August 10.