Section 39-21-302 - DefinitionsAs 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).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.