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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  2013-01117


CCR details

Tracking Number 2013-01117
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-1
CCR Title Procedure and Administration

Proposed rule

Rule
Additional Information
Statutory Authority Section 24-4-103(6), C.R.S., 39-22-608, 39-22-609, 39-26-105, 39-26-109, 39-26-204, 39-27-105, 39-28-109, 39-28.5-106, and 39-29-112, C.R.S.
Purpose/Objective of Rule To clarify the circumstances under which the Executive Director may authorize extensions of time for groups of taxpayers to file tax returns with the Department due to natural disasters, similar hardship, or other good cause.
Basis And Purpose BasisAndPurposeAttachment2013-01117.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Contact Name Rick Miller
Contact Title Admin III
Contact Telephone 303-205-8211 x6880
Contact email rick.miller@state.co.us

Adopted rule

Adopted Rules AdoptedRules02013-01117.DOC
Emergency Justification EmergencyJustificationPathAttach2013-01117.DOC
Adopted Date 10/17/2013
Emergency AGO requested date 10/18/2013
Attorney General Opinion 11/01/2013
Effective Date 10/17/2013
Inserted into CCR 11/06/2013