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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  2011-00335


CCR details

Tracking Number 2011-00335
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 05/31/2011
Rule ProposedRuleAttach2011-00335.DOC
Additional Information AddInfoAttach2011-00335.DOC
Statutory Authority 39-22-522.5(4) and (6), 39-22-522(8), 39-21-113(17.5), and 39-21-112(1), C.R.S.
Description of Subjects/Issues Sections 39-22-522.5(4) and (6), C.R.S., require that the Executive Director promulgate rules specifying the procedures for a change to the tax matters representative’s designation when the Executive Director determines that the tax matters representative is unavailable or unwilling to act as the tax matters representative. Additionally, the Gross Conservation Easement Credit regulations are being updated with changes that govern requests for documents by the Department of Revenue, changes in s
Purpose/Objective of Rule Sections 39-22-522.5(4) and (6), C.R.S., require that the Executive Director promulgate rules specifying the procedures for a change to the tax matters representative’s designation when the Executive Director determines that the tax matters representative is unavailable or unwilling to act as the tax matters representative. Additionally, the Gross Conservation Easement Credit regulations are being updated with changes that govern requests for documents by the Department of Revenue, changes in statutory credit caps for conservation easement tax credits, clarification of the administrative process for resolution of conservation easement tax credit claims, and clarification of the notice requirements and administrative participation for the transferees of the conservation easement tax credits for income tax years commencing on or after January 1, 2000.
Basis And Purpose BasisandPurposeAttachment2011-00335.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 07/12/2011
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 AdoptedRules02011-00335.DOC
Redline Redline2011-00335.DOC
Adopted Date 07/20/2011
AGO requested date 07/22/2011
Attorney General Opinion 07/27/2011
Effective Date 09/01/2011
Inserted into CCR 08/17/2011