Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-21-402
Definitions
As used in this part 4, unless the context otherwise requires:
# (1)
Legislative oversight committee or committee means the legislative oversight committee concerning tax policy established in section 39-21-403.
# (2)
Task force means the task force concerning tax policy established pursuant to section 39-21-404.
# (3)
Tax policy refers to decisions by the state or local governments regarding taxes that have or may be levied, and includes an analysis of the benefits and burdens of the state's overall tax structure with respect to the promotion of certainty, fairness, adequacy, transparency, and administrative ease. The scope of tax policy to be considered by the committee and the task force is annually determined by the committee as set forth in section 39-21-403 (2)(b). Source: L. 2021: Entire part added, (HB 21-1077), ch. 468, p. 3366, § 1, effective July 7.
Amendment history
L. 2021: Entire part added, (HB 21-1077), ch. 468, p. 3366, § 1, effective July 7.
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