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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  2013-01338


CCR details

Tracking Number 2013-01338
Type of Filing Permanent Rule
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

Notice Filed with SOS 12/31/2013
Rule ProposedRuleAttach2013-01338.DOC
Additional Information AddInfoAttach2013-01338.DOC
Statutory Authority 39-21-112(1), 39-26-105, 39-22-608, 39-22-609, 39-26-109, 39-26-204, 39-27-105, 39-28-109, 39-28.5-106, C.R.S.
Description of Subjects/Issues EXTENSION OF TIME FOR FILING A TAX RETURN
Purpose/Objective of Rule This new rule clarifies 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 BasisandPurposeAttachment2013-01338.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 02/04/2014
Hearing Time 09:00 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 phillip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02013-01338.DOC
Adopted Date 04/01/2014
AGO requested date 04/07/2014
Attorney General Opinion 04/18/2014
Colorado Register publication date 05/10/2014
Effective Date 05/30/2014
Inserted into CCR 05/15/2014