| Notice Filed with SOS |
01/29/2014 |
| Rule |
ProposedRuleAttach2014-00073.DOC |
| Additional Information |
AddInfoAttach2014-00073.DOC |
| Statutory Authority |
39-21-112(1) and 39-26-105(1)(b), C.R.S. |
| Description of Subjects/Issues |
Extensions of Sales and Use Tax Returns |
| Purpose/Objective of Rule |
The purpose of this amended rule is make clear that the taxpayer is not always required to file a request for an extension to file a sales or use tax return in writing to the Department. |
| Basis And Purpose |
BasisandPurposeAttachment2014-00073.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
03/05/2014 |
| 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 |