Legislative declaration.

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Income Tax
  5. Legislative declaration.

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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:

  1. Simplifying the preparation of state income tax returns;

  2. Aiding in the interpretation of the state income tax law through increased use offederal judicial and administrative determinations and precedents;

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

Source: L. 87: Entire part R&RE, p. 1426, § 2, effective June 22.

Editor's note: This section is similar to former § 39-22-101 as it existed prior to 1987.


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