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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  2014-00073


CCR details

Tracking Number 2014-00073
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-4
CCR Title Sales and Use Tax

Proposed rule

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

Adopted rule

Adopted Rules AdoptedRules02014-00073.DOC
Redline Redline2014-00073.doc
Adopted Date 05/19/2014
AGO requested date 05/20/2014
Attorney General Opinion 06/05/2014
Colorado Register publication date 06/25/2014
Effective Date 07/15/2014
Inserted into CCR 07/07/2014