Colorado § 39-22-102 - Legislative declaration.
Full text of Colorado Colorado Revised Statutes § 39-22-102 — Legislative declaration., with citation guidance and answers to common questions.
§ 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: 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.
Frequently Asked Questions About Colorado § 39-22-102
What does Colorado Revised Statutes § 39-22-102 cover?
Section 39-22-102 ("Legislative declaration.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-22-102?
A common citation format is "Colorado Revised Statutes § 39-22-102" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-22-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.