Notice Filed with SOS |
04/28/2011 |
Rule |
ProposedRuleAttach2011-00260.DOC |
Additional Information |
AddInfoAttach2011-00260.DOC |
Statutory Authority |
39-21-112 and 39-22-303.11 C.R.S. |
Description of Subjects/Issues |
The purpose of this revision is to clarify the example under (11)(a) – 3)b), to conform the examples in (11)(c) to regulation 39-22-301.1, and to conform the rule to single-sales factor apportionment, applicable for income tax years beginning on or after 1/1/2009. This revision also corrects the cross-reference to Rule 39-22-305. |
Purpose/Objective of Rule |
The purpose of this revision is to clarify the example under (11)(a) – 3)b), to
conform the examples in (11)(c) to regulation 39-22-301.1, and to conform the
rule to single-sales factor apportionment, applicable for income tax years
beginning on or after 1/1/2009. |
Basis And Purpose |
BasisandPurposeAttachment2011-00260.DOC
|
Submitted in response to issues raised by COLS/OLLS? |
No
|
Is this rule adopted in response to recent legislation? |
|
Hearing Date |
06/07/2011 |
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@dor.state.co.us |