Colorado § 39-22-310 - Legislative declaration - statutory interpretation and construction.
Full text of Colorado Colorado Revised Statutes § 39-22-310 — Legislative declaration - statutory interpretation and construction., with citation guidance and answers to common questions.
§ 39-22-310. Legislative declaration - statutory interpretation and construction.
It is the intent of the general assembly that, in interpreting or construing the provisions of this part 3, statutes shall be given the strongest weight, then rules and regulations, and then the administrative interpretation or construction of said provisions by the executive director or the department of revenue; the administrative interpretation shall be given no greater weight than the interpretation of the taxpayer regardless of how long-standing such administrative interpretation or construction might be, unless such administrative interpretation or construction is set forth in rules and regulations promulgated by the executive director.
Source: L. 89: Entire section added, p. 1500, § 3, effective July 1, 1990.
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Frequently Asked Questions About Colorado § 39-22-310
What does Colorado Revised Statutes § 39-22-310 cover?
Section 39-22-310 ("Legislative declaration - statutory interpretation and construction.") 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 § 39-22-310?
A common citation format is "Colorado Revised Statutes § 39-22-310" (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 § 39-22-310 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.