| Notice Filed with SOS |
01/29/2015 |
| Rule |
ProposedRuleAttach2015-00081.doc |
| Additional Information |
AddInfoAttach2015-00081.doc |
| Statutory Authority |
39-21-112(1) and 39-22-104(4)(f), C.R.S. |
| Description of Subjects/Issues |
Pension and Annuity Income |
| Purpose/Objective of Rule |
The Department has clarified the regulation to make clear that the pension and annuity benefit subtraction generally applies only if payments are periodic, arise from personal services performed prior to the taxpayer’s retirement, and are paid after such retirement. |
| Basis And Purpose |
BasisandPurposeAttachment2015-00081.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
03/04/2015 |
| 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 |