Colorado Revised Statutes Title 39. Taxation § 39-21-402. Definitions

(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).