Legislative declaration

C.R.S. § 39-22-102
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-22-102Fetched: 10/6/2026