C.R.S. § 39-22-102

(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.