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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  2014-00219


CCR details

Tracking Number 2014-00219
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-2
CCR Title Income Tax

Proposed rule

Notice Filed with SOS 03/28/2014
Rule ProposedRuleAttach2014-00219.DOC
Additional Information AddInfoAttach2014-00219.DOC
Statutory Authority 39-21-112(1) and 39-22-104(4), C.R.S
Description of Subjects/Issues SUBTRACTIONS TO FEDERAL TAXABLE INCOME
Purpose/Objective of Rule The purpose of the amendment to the rule is to clarify the application of Colorado income tax on income derived from sources outside Colorado by full and part-year Colorado residents.
Basis And Purpose BasisandPurposeAttachment2014-00219.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 05/07/2014
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 AdoptedRules02014-00219.DOC
Redline Redline2014-00219.doc
Adopted Date 07/08/2014
AGO requested date 07/08/2014
Attorney General Opinion 07/08/2014
Colorado Register publication date 07/25/2014
Effective Date 08/14/2014
Inserted into CCR 08/08/2014