1. (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:

   1. (a) Simplifying the preparation of state income tax returns;
   2. (b) Aiding in the interpretation of the state income tax law through increased use of federal judicial and administrative determinations and precedents;
   3. (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.