Colo. Rev. Stat. § 39-22-102

Current through Acts effective through 6/7/2024 of the 2024 Legislative Session
Section 39-22-102 - Legislative declaration
(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.

C.R.S. § 39-22-102

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

This section is similar to former § 39-22-101 as it existed prior to 1987.