Colorado § 39-21-402 Definitions

Colorado Statutes

§ 39-21-402 — Definitions

Colorado·Title 39 Taxation·Art. Procedure and Administration

As used in this part 4, unless the context otherwise requires:

(1)Legislative oversight committee or committee means the legislative oversight committee concerning tax policy established in section 39-21-403.

(2)Task force means the task force concerning tax policy established pursuant to section 39-21-404.

(3)Tax policy refers to decisions by the state or local governments regarding taxes that have or may be levied, and includes an analysis of the benefits and burdens of the state's overall tax structure with respect to the promotion of certainty, fairness, adequacy, transparency, and administrative ease. The scope of tax policy to be considered by the committee and the task force is annually determined by the committee as set forth in section 39-21-403 (2)(b).

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As used in this part 4, unless the context otherwise
requires:

(1) Legislative oversight committee or committee means the legislative
oversight committee concerning tax policy established in section 39-21-403.

(2) Task force means the task force concerning tax policy established
pursuant to section 39-21-404.

(3) Tax policy refers to decisions by the state or local governments
regarding taxes that have or may be levied, and includes an analysis of the benefits
and burdens of the state's overall tax structure with respect to the promotion of
certainty, fairness, adequacy, transparency, and administrative ease. The scope of
tax policy to be considered by the committee and the task force is annually
determined by the committee as set forth in section 39-21-403 (2)(b).

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