{"data":{"id":"us-co/c.r.s.-39-22-102","jurisdiction":"us-co","citation":"C.R.S. § 39-22-102","heading":"Legislative declaration.","body":"(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:\n\n(a) Simplifying the preparation of state income tax returns;\n\n(b) Aiding in the interpretation of the state income tax law through increased use of federal judicial and administrative determinations and precedents;\n\n(c) Improving the enforcement of the state income tax laws through better use of information obtained from federal income tax audits.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 1 - GENERAL"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"eea0de1200d72b241f255454206b535a99b09aaed2f75fd0d05acb63521bd7a3","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-101","next":"us-co/c.r.s.-39-22-103"},"notice":"GroundRules: Original legal text. Not legal advice."}