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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  2015-00344


CCR details

Tracking Number 2015-00344
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-2
CCR Title INCOME TAX

Proposed rule

Rule
Additional Information
Statutory Authority 24-4-103(6) and 39-22-604(4), C.R.S.
Purpose/Objective of Rule I find that the immediate adoption of amendments to this rule is necessary to respond to recent difficulty caused by application of the mandatory electronic funds transfer rule to employers that face undue hardship in attempting to make electronic tax payments. I, therefore, find that the emergency adoption of this amended rule is necessary for the preservation of public health, safety, or welfare, and to explain the circumstances under which the Executive Director may authorize a waiver from the electronic funds transfer rule upon a showing of undue hardship to the satisfaction of the Executive Director.
Basis And Purpose BasisAndPurposeAttachment2015-00344.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Contact Name Phil Horwitz
Contact Title Policy Director
Contact Telephone 303-205-8422
Contact email philip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02015-00344.DOC
Redline Redline2015-00344.doc
Emergency Justification EmergencyJustificationPathAttach2015-00344.doc
Adopted Date 06/03/2015
Emergency AGO requested date 06/05/2015
Attorney General Opinion 06/16/2015
Colorado Register publication date 07/10/2015
Effective Date 06/03/2015
Inserted into CCR 06/23/2015