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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  2014-01014


CCR details

Tracking Number 2014-01014
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 09/29/2014
Rule ProposedRuleAttach2014-01014.doc
Additional Information AddInfoAttach2014-01014.doc
Statutory Authority 39-21-112(1), 39-21-102, 39-21-102 and 39-21-108, C.R.S.
Description of Subjects/Issues PRIORITY OF PAYMENTS
Purpose/Objective of Rule This is a new rule that sets forth how payments to, and refunds by, the Department are applied to tax and other liabilities administered by the Division of Taxation of the Department of Revenue.
Basis And Purpose BasisandPurposeAttachment2014-01014.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 11/05/2014
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 AdoptedRules02014-01014.DOC
Redline Redline2014-01014.doc
Adopted Date 01/08/2015
AGO requested date 01/09/2015
Attorney General Opinion 01/26/2015
Colorado Register publication date 02/10/2015
Effective Date 03/02/2015
Inserted into CCR 02/17/2015