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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  2013-01225


CCR details

Tracking Number 2013-01225
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-2
CCR Title Income Tax

Proposed rule

Rule
Additional Information
Statutory Authority 24-4-103(6) and 39-21-112(1), C.R.S.
Purpose/Objective of Rule I find that the immediate adoption of this new rule is imperatively necessary to clarify the Colorado personal income tax implications of United States Internal Revenue Service’s Rev. Ruling 2013-17, which addresses tax filing status at the federal level for certain same sex couples. The IRS Ruling also permits the filing of amended tax returns.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Contact Name Phil Horwitz
Contact Title Policy Director
Contact Telephone 303-205-8422
Contact email phillip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02013-01225.DOC
Emergency Justification EmergencyJustificationPathAttach2013-01225.DOC
Adopted Date 11/27/2013
Emergency AGO requested date 11/27/2013
Attorney General Opinion 12/06/2013
Effective Date 11/27/2013
Inserted into CCR 12/12/2013