(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.
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