Section 39-22-102 - Legislative declaration(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: (a) Simplifying the preparation of state income tax returns;(b) Aiding in the interpretation of the state income tax law through increased use of federal judicial and administrative determinations and precedents;(c) Improving the enforcement of the state income tax laws through better use of information obtained from federal income tax audits.L. 87: Entire part R&RE, p. 1426, § 2, effective June 22.This section is similar to former § 39-22-101 as it existed prior to 1987.