Colorado Revised Statutes

Colo. Rev. Stat. § 39-22-310 (2026)

Legislative declaration - statutory interpretation and construction

✓ current as of July 2026

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It is the intent of the general assembly that, in interpreting or construing the provisions of this part 3, statutes shall be given the strongest weight, then rules and regulations, and then the administrative interpretation or construction of said provisions by the executive director or the department of revenue; the administrative interpretation shall be given no greater weight than the interpretation of the taxpayer regardless of how long-standing such administrative interpretation or construction might be, unless such administrative interpretation or construction is set forth in rules and regulations promulgated by the executive director.

Source: L. 89: Entire section added, p. 1500, § 3, effective July 1, 1990.

SUBPART 2

S CORPORATIONS

Notes of Decisions

Cited in 2 cases, 1982–2017 · leading case: Goldberg v. State Tax Comm'n, 639 S.W.2d 796 (Mo. 1982).

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Goldberg v. State Tax Comm'n, 639 S.W.2d 796 (Mo. 1982). · cites it 2× “[10] Amicus cites Colo.Rev.Stat. § 39-22-310 et seq.; D.C.Code Ann.”

Oracle Corp. v. Dep't of Revenue of State, 442 P.3d 947 (Colo. Ct. App. 2017). · cites it 2× “¶ 15 Generally, a court resolves all doubts regarding the language in a tax statute in favor of the taxpayer.”

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