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Details of Tracking Number  2013-01322


CCR details

Tracking Number 2013-01322
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-18
CCR Title Retail Marijuana Tax

Proposed rule

Rule
Additional Information
Statutory Authority 39-21-112(1) and sections 39-28.8-205 and 39-28.8-308, C.R.S.
Purpose/Objective of Rule This rule defines terms used frequently in the Retail Marijuana Sales and Excise Tax rules and statutes.
Basis And Purpose BasisAndPurposeAttachment2013-01322.DOC
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 AdoptedRules02013-01322.DOC
Emergency Justification EmergencyJustificationPathAttach2013-01322.DOC
Adopted Date 12/26/2013
Attorney General Opinion 01/14/2014
Effective Date 12/26/2013
Inserted into CCR 01/22/2014