Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-21-302
Definitions
As used in this part 3, unless the context otherwise requires:
# (1)
Colorado tax profile study 2001 means the Colorado Tax Profile Study 2001 and Statistics of Income prepared in May 2004 by the office of research and analysis in the department for the individual income tax returns tax year 2000 and the corporate income tax returns filed in fiscal year 2002. (1.3) Evaluation report means the evaluation report that the state auditor is required to prepare pursuant to section 39-21-305. (1.5) State auditor means the state auditor described in section 2-3-102, C.R.S.
# (2)
Tax expenditure means a tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate for certain persons, types of income, transactions, or property that results in reduced tax revenue.
# (3)
Tax profile and expenditure report or report means the biennial report that the department is required to prepare pursuant to section 39-21-303 (1). Source: L. 2011: Entire part added, (SB 11-184), ch. 290, p. 1348, § 3, effective June 3. L. 2016: (1.3) and (1.5) added, (SB 16-203), ch. 211, p. 817, § 2, effective August 10.
Amendment history
L. 2011: Entire part added, (SB 11-184), ch. 290, p. 1348, § 3, effective June 3. L. 2016: (1.3) and (1.5) added, (SB 16-203), ch. 211, p. 817, § 2, effective August 10.
Source: view the official text
In this article (38 sections)
- 39-21-101 · Definitions
- 39-21-102 · Scope
- 39-21-103 · Hearings
- 39-21-104 · Rejection of claims
- 39-21-104.5 · Frivolous submissions
- 39-21-105 · Appeals
- 39-21-105.5 · Notice - first-class mail - definition
- 39-21-106 · Compromise
- 39-21-107 · Limitations
- 39-21-108 · Refunds
- 39-21-109 · Interest on underpayment, nonpayment, or extensions of time…
- 39-21-110 · Interest on overpayments - repeal
- 39-21-110.5 · Rate of interest to be fixed
- 39-21-111 · Jeopardy assessment and demands
- 39-21-112 · Duties and powers of executive director - reporting of…
- 39-21-113 · Reports and returns - rule - repeal
- 39-21-114 · Methods of enforcing collection
- 39-21-114.5 · Surrender of property subject to levy - definition
- 39-21-115 · Reciprocity with other states for collection of taxes…
- 39-21-116 · Closing agreements
- 39-21-116.5 · Penalties - repeal
- 39-21-117 · Saving clause
- 39-21-118 · Criminal penalties - repeal
- 39-21-119 · Filing with executive director - when deemed to have been…
- 39-21-119.5 · Mandatory electronic filing of returns - mandatory…
- 39-21-120 · Signature and filing alternatives for tax returns
- 39-21-121 · Unclaimed property offset - definition
- 39-21-301 · Legislative declaration
- 39-21-302 · Definitions
- 39-21-303 · Tax profile and expenditure report
- 39-21-304 · Tax expenditure - tax preference performance statement -…
- 39-21-305 · Tax expenditure - state auditor evaluation
- 39-21-306 · State auditor report - federal tax law and changes that…
- 39-21-401 · Legislative declaration
- 39-21-402 · Definitions
- 39-21-403 · Legislative oversight committee concerning tax policy -…
- 39-21-404 · Task force concerning tax policy - creation - membership -…
- 39-21-405 · Repeal of part