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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  2015-00477


CCR details

Tracking Number 2015-00477
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 07/31/2015
Rule ProposedRuleAttach2015-00477.doc
Additional Information AddInfoAttach2015-00477.doc
Statutory Authority 39-21-112(1), 39-22-110, 39-22-104, 39-22-323, 39-22-326, 39-22-504, and 39-22-518, C.R.S.
Description of Subjects/Issues APPORTIONMENT OF TAX FOR PART-YEAR AND NONRESIDENT INDIVIDUALS
Purpose/Objective of Rule The purpose of the amendments to this rule is to codify the Department’s long-standing policies and practices for apportioning federal “above-the-line” adjustments to gross income for purposes of calculating Colorado modified federal adjusted gross income, applying additions and subtractions to income primarily set forth in § 39-22-104, C.R.S., and to identify common examples of Colorado-source income.
Basis And Purpose BasisandPurposeAttachment2015-00477.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 09/02/2015
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

Adopted rule

Adopted Rules AdoptedRules02015-00477.DOC
Redline Redline2015-00477.doc
Adopted Date 10/20/2015
AGO requested date 10/20/2015
Attorney General Opinion 11/09/2015
Colorado Register publication date 11/25/2015
Effective Date 12/15/2015
Inserted into CCR 12/16/2015