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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  2009-00766


CCR details

Tracking Number 2009-00766
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-3
CCR Title ALLOCATION AND APPORTIONMENT FOR CORPORATE INCOME TAX UNDER MULTI-STATE TAX COMPACT

Proposed rule

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

Adopted rule

Adopted Rules AdoptedRules02009-00766.DOC
Redline Redline2009-00766.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