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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  2014-00362


CCR details

Tracking Number 2014-00362
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 04/28/2014
Rule ProposedRuleAttach2014-00362.DOC
Additional Information AddInfoAttach2014-00362.DOC
Statutory Authority 39-21-112(1) and 39-22-103(8), C.R.S.
Description of Subjects/Issues RESIDENT INDIVIDUAL
Purpose/Objective of Rule The purpose of this revision is to provide clarity to the rule. Residency is established if the requirements of either one of the following two tests are met: (1) domicile in this state or (2) maintain a permanent place of abode in Colorado and spend in the aggregate more than six months of the year in Colorado.
Basis And Purpose BasisandPurposeAttachment2014-00362.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 06/04/2014
Hearing Time 09:00 AM
Hearing Location 1375 Sherman St., Room 127, Denver, CO 80261
Contact Name Phillip Horwitz
Contact Title Policy Director
Contact Telephone 303-205-8422
Contact email Phillip.Horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02014-00362.DOC
Redline Redline2014-00362.doc
Adopted Date 09/01/2014
AGO requested date 09/05/2014
Attorney General Opinion 09/22/2014
Colorado Register publication date 10/10/2014
Effective Date 10/30/2014
Inserted into CCR 10/17/2014