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Code of Colorado Regulations eDocket
Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number  2009-00659


CCR details

Tracking Number 2009-00659
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-2
CCR Title INCOME TAX

Proposed rule

Notice Filed with SOS 07/30/2009
Rule ProposedRuleAttach2009-00659.DOC
Additional Information AddInfoAttach2009-00659.DOC
Statutory Authority CRS 39-21-112 and 39-22-652
Description of Subjects/Issues Income Tax Regulations for Public Hearing and Cost Benefit Analysis Review
Purpose/Objective of Rule Federal Transactions are transactions that are listed in United States Treasury Regulation ?1.6011-4(b). Of course, not all Federal Transactions are relevant to Colorado. Therefore, this rule makes clear that the department is interested at this time only in Federal Transactions in which an individual or entity is both (1) required to file with the Internal Revenue Service form 8886, or any successor form, or amendments to such form, and (2) has filed or is required to file, but has not filed, a Colorado income tax return, including a consolidated and/or combined Colorado income tax return.
Basis And Purpose BasisandPurposeAttachment2009-00659.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 09/03/2009
Hearing Time 09:30 AM
Hearing Location 1375 Sherman St., Room 127, Denver, CO 80261
Contact Name Phil Horwitz
Contact Title Policy Group Director
Contact Telephone 303-205-8422
Contact email phorwitz@spike.dor.state.co.us

Adopted rule

Adopted Rules AdoptedRules02009-00659.DOC
Adopted Date 02/09/2010
AGO requested date 02/10/2010
Attorney General Opinion 02/17/2010
Effective Date 03/30/2010
Inserted into CCR 03/04/2010