Colorado § 39-22-102 Legislative declaration

Colorado Statutes

§ 39-22-102 — Legislative declaration

Colorado § 39-22-102

Title 39Taxation

Art.Income Tax

This text of Colorado § 39-22-102 (Legislative declaration) 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. § 39-22-102 (2026).

Text

(1)The general assembly hereby finds, determines, and declares that the purposes of the Colorado Income Tax Act of 1987 include, but are not limited to:

(a)Simplifying the preparation of state income tax returns;

(b)Aiding in the interpretation of the state income tax law through increased use of federal judicial and administrative determinations and precedents;

(c)Improving the enforcement of the state income tax laws through better use of information obtained from federal income tax audits.

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(1) The general assembly hereby finds,
determines, and declares that the purposes of the Colorado Income Tax Act of
1987 include, but are not limited to:

(a) Simplifying the preparation of state income tax returns;

(b) Aiding in the interpretation of the state income tax law through increased
use of federal judicial and administrative determinations and precedents;

(c) Improving the enforcement of the state income tax laws through better
use of information obtained from federal income tax audits.