Colorado Statutes

§ 39-21-402 — Definitions

Colorado § 39-21-402
JurisdictionColorado
Title 39Taxation
Art.Procedure and Administration

This text of Colorado § 39-21-402 (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. § 39-21-402 (2026).

Text

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).

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Source: L. 2021: Entire part added, (HB 21-1077), ch. 468, p. 3366, � 1, effective July 7.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Colorado § 39-21-402, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-21-402.