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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  2015-00431


CCR details

Tracking Number 2015-00431
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 39-22-522 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 the withdrawal of a private letter ruling issued by the Department and disseminated by the taxpayer to others. Notwithstanding that, by law, private letter rulings are limited in their applicability to the taxpayer requesting guidance from the Department, it is clear that taxpayers have relied to their detriment on the guidance and analysis in the private letter ruling.
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 phil.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02015-00431.DOC
Redline Redline2015-00431.doc
Emergency Justification EmergencyJustificationPathAttach2015-00431.doc
Adopted Date 07/15/2015
Emergency AGO requested date 07/23/2015
Attorney General Opinion 07/23/2015
Colorado Register publication date 08/10/2015
Effective Date 07/15/2015
Inserted into CCR 07/28/2015