Home

 Colorado Revised Statutes

 Search

 Browse

 Colorado Register

 eDocket

 Log in

 Contact Us

Code of Colorado Regulations eDocket
Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number  2011-00265


CCR details

Tracking Number 2011-00265
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-4
CCR Title SALES AND USE TAX

Proposed rule

Notice Filed with SOS 04/28/2011
Rule ProposedRuleAttach2011-00265.DOC
Additional Information AddInfoAttach2011-00265.DOC
Statutory Authority 39-21-112, 39-26-102(4), and 39-26-716(4)(a), C.R.S.
Description of Subjects/Issues The primary purpose of this regulation is to establish procedures for documenting and claiming the farm close-out exemption set forth in 39-26-716(4)(a) and defined in 39-26-102(4), C.R.S.
Purpose/Objective of Rule The primary purpose of this regulation 39-26-716.4(a) is to establish procedures for documenting and claiming the farm close-out exemption set forth in 39-26- 716(4)(a) and defined in 39-26-102(4), C.R.S.
Basis And Purpose BasisandPurposeAttachment2011-00265.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 AdoptedRules02011-00265.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