| Notice Filed with SOS |
08/25/2009 |
| Rule |
ProposedRuleAttach2009-00766.DOC |
| Additional Information |
AddInfoAttach2009-00766.DOC |
| Statutory Authority |
CRS 39-21-112 and IV.18(a) CRS |
| Description of Subjects/Issues |
Revised Multi-State Tax Regulation |
| Purpose/Objective of Rule |
The purpose of this regulation is to make clear that a factor shall be excluded if its denominator is zero. This regulation also makes clear that factors shall not include amounts for payroll, property, or sales when such do not materially contribute to the generation of business income. |
| Basis And Purpose |
BasisandPurposeAttachment2009-00766.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 |