Colorado Revised Statutes Title 39. Taxation § 39-26-733. Residential energy storage systems--tax preference performance statement--legislative declaration--definition--repeal

(1)(a) In accordance with section 39-21-304(1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that the purposes of the tax expenditure created in subsection (3) of this section are to:

(b) The general assembly and the state auditor shall measure the effectiveness of the tax exemption in achieving the purposes specified in subsection (1)(a) of this section based on the number of residential energy storage systems sold and used in the state. The Colorado energy office shall provide the state auditor with any available information that would assist the state auditor's measurement.