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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  2009-00936


CCR details

Tracking Number 2009-00936
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 09/29/2009
Rule ProposedRuleAttach2009-00936.DOC
Additional Information AddInfoAttach2009-00936.DOC
Statutory Authority 39-21-112 and 39-22-303.5 CRS
Description of Subjects/Issues New Special Regulations 1A concerning Airlines, 2A concerning Contractors, and 3A concerning Publishing
Purpose/Objective of Rule The purpose of the revised special regulation is to apply the single sales factor apportionment methodology enacted in 2008 to this industry for tax years beginning on or after January 1, 2009.
Basis And Purpose BasisandPurposeAttachment2009-00936.DOC
Comments SOS NOTE: This notice was inadvertently filed under 1 CCR 201-2, and published in the Colorado Register on 10/10/2009 with that CCR #, but is now updated to show the correct CCR #: 1 CCR 201-3.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 11/04/2009
Hearing Time 09:30 AM
Hearing Location 1375 Sherman St., Room 127, Denver, 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 AdoptedRules02009-00936.DOC
Adopted Date 04/28/2010
AGO requested date 04/28/2010
Attorney General Opinion 05/14/2010
Effective Date 06/30/2010
Inserted into CCR 06/24/2010