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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  2009-00764


CCR details

Tracking Number 2009-00764
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 08/25/2009
Rule ProposedRuleAttach2009-00764.DOC
Additional Information AddInfoAttach2009-00764.DOC
Statutory Authority 39-21-112 C.R.S. and 39-22-301.1
Description of Subjects/Issues Revised Income Tax Regulation
Purpose/Objective of Rule The Department presently does not have a regulation that addresses in a comprehensive fashion what activities of a corporation will create nexus in Colorado. The purpose of this regulation is to fill that gap.
Basis And Purpose BasisandPurposeAttachment2009-00764.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 10/07/2009
Hearing Time 09:30 AM
Hearing Location 1375 Sherman St., Room 127 Denver CO 80261
Contact Name Phil Horwitz
Contact Title Policy Director
Contact Telephone 303 - 205-8422
Contact email phorwitz@spike.dor.state.co.us

Adopted rule

Adopted Rules AdoptedRules02009-00764.DOC
Adopted Date 03/16/2010
AGO requested date 03/17/2010
Attorney General Opinion 03/23/2010
Effective Date 04/30/2010
Inserted into CCR 04/08/2010