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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  2011-00260


CCR details

Tracking Number 2011-00260
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 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

Adopted rule

Adopted Rules AdoptedRules02011-00260.DOC
Redline Redline2011-00260.DOC
Adopted Date 06/22/2011
AGO requested date 06/22/2011
Attorney General Opinion 07/07/2011
Effective Date 08/15/2011
Inserted into CCR 07/29/2011